S.D. Codified Laws § 10-55A-1 (2026)
A person seeking recovery of a tax imposed by chapter 10-44 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover a tax imposed by chapter 10-44 unless the person seeking the recovery of the tax complies with the provisions of this chapter.
Source: SL 1982, ch 99 , § 1; SL 1984, ch 102 , § 15; SL 1986, ch 111 , § 36.