10-55A-2. Time for filing claim for recovery.
48 words·~1 min read·
/sd/title-10/chapter-10-55/10-55a-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A person seeking recovery of an allegedly overpaid tax shall file a claim for recovery, with the secretary, within one year from the due date of the annual statement under § 58-6-75 . A claim for recovery not filed within one year of the due date is barred.