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

10-55A-5. Determination of overpayment by secretary.

38 words·~1 min read·/sd/title-10/chapter-10-55/10-55a-5

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

The secretary shall determine the amount of any tax overpayment recoverable by a taxpayer. The secretary's determination of the amount of the overpayment recoverable is, for the purpose of judicial review, a final decision in a contested case.
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