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Code · South Dakota · Title 10 · Chapter 10-55

10-55A-1. Compliance with procedures prerequisite to jurisdiction of courts.

50 words·~1 min read·/sd/title-10/chapter-10-55/10-55a-1

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.
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