South Dakota
Title 10 · Chapter 10-55
11 entries
§
10-55A-1. Compliance with procedures prerequisite to jurisdiction of courts.
§
10-55A-2. Time for filing claim for recovery.
§
10-55A-3. Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
§
10-55A-4. Tax recovery claim forms--Required information.
§
10-55A-5. Determination of overpayment by secretary.
§
10-55A-6. Credit of overpaid taxes against future taxes--Eligibility for refund.
§
10-55A-7. Payment of recovery refund.
§
10-55A-8. Interest on recovery credit or refund.
§
10-55A-9. Secretary defined.
§
10-55A-10. Notice of administrative or court proceeding.
§
10-55A-11. 10-55A-11. Repealed by SL 2016, ch 67, § 2.