South Dakota
Title 10 · Chapter 10-18
36 entries
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10-18-1. Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate outstanding on real property sold for taxes.
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10-18-1.1. Time allowed for abatement or refund of invalid, inequitable or unjust tax.
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10-18-2. Compromise, abatement or rebate of uncollectible tax--Circumstances in which authorized--Apportionment among funds and taxing districts.
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10-18-3. Procedure applicable to compromise of uncollectible taxes.
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10-18-4. Contents and verification of application for abatement or refund.
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10-18-5. Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application.
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10-18-6. Concurrence of municipal governing body required for abatement of tax within municipal corporation.
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10-18-7. Certification of municipal action where concurrence required--Failure to file certificate as concurrence.
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10-18-8. Hearing and decision by county commissioners on municipal refusal to concur--Appeal to circuit court.
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10-18-9. Correction of tax lists on grant of abatement or compromise.
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10-18-10. Order and payment of refund--Charging to tax districts.
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10-18-11. Credit to county for state tax abated or refunded.
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10-18-12. Appeal from county commissioners to circuit court.
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10-18-13. Mandatory refund of taxes after determination of disputed county boundary--Apportionment of charges to state and taxing districts.
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10-18-14. Retroactive application of chapter.
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10-18-15. Payment of property tax refunds for taxes erroneously collected.
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10-18-16. Refund date for property taxes erroneously collected.
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10-18-17. Interest on property taxes erroneously collected.
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10-18A-1. Definition of terms.
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10-18A-1.1. Reduction in income allowed for taxes paid--Determination of amount.
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10-18A-2. Refund of taxes paid on single family dwelling--Conditions.
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10-18A-3. Refund denied after refund of sales tax.
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10-18A-4. Right to file lost on death.
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10-18A-5. Single-member household refund schedule.
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10-18A-6. Multiple-member household refund schedule.
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10-18A-6.1. Multiple-member household refund--Eligibility of head of household--Conditions.
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10-18A-7. Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time.
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10-18A-8. Amount claimed not required on application--Computation by county auditor.
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10-18A-9. Documentary evidence in application.
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10-18A-10. Signing of refund claim--Delivery to proper officer.
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10-18A-11. Reimbursement of eligible claimants--Payment from retail sales and service tax refund appropriations--Time for payment--Forms.
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10-18A-12. Appropriations insufficient for all payments--Proration to timely filed claims.
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10-18A-13. Hearing on denial of claim--Time for demand.
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10-18A-14. Fraudulent refund claims as petty offense.
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10-18A-15. Promulgation of rules.
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10-18A-16. Distribution of unspent sales and property tax refunds.