10-59-17. Compliance with procedures prerequisite to jurisdiction of courts.
55 words·~1 min read·
/sd/title-10/chapter-10-59/10-59-17A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A taxpayer seeking recovery of tax, penalty, or interest imposed by the chapters set out in § 10-59-1 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover such taxes, penalty, or interest unless the taxpayer seeking the recovery of tax complies with the provisions of this chapter.