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South Dakota Codified Laws
Title 10
Chapter 10-55A
S.D. Codified Laws ch. 10-55A
Recovery of Certain Taxes
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10-55A-1
Compliance with procedures prerequisite to jurisdiction of courts.
10-55A-2
Time for filing claim for recovery.
10-55A-3
Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
10-55A-4
Tax recovery claim forms--Required information.
10-55A-5
Determination of overpayment by secretary.
10-55A-6
Credit of overpaid taxes against future taxes--Eligibility for refund.
10-55A-7
Payment of recovery refund.
10-55A-8
Interest on recovery credit or refund.
10-55A-9
Secretary defined.
10-55A-10
Notice of administrative or court proceeding.
10-55A-11
Repealed
Repealed