Recovery Of Certain Taxes

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Recovery Of Certain Taxes

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Section
10-55A-1

Compliance with procedures prerequisite to jurisdiction of courts.

Section
10-55A-2

Time for filing claim for recovery.

Section
10-55A-3

Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.

Section
10-55A-4

Tax recovery claim forms--Required information.

Section
10-55A-5

Determination of overpayment by secretary.

Section
10-55A-6

Credit of overpaid taxes against future taxes--Eligibility for refund.

Section
10-55A-7

Payment of recovery refund.

Section
10-55A-8

Interest on recovery credit or refund.

Section
10-55A-9

Secretary defined.

Section
10-55A-10

Notice of administrative or court proceeding.

Section
10-55A-11

Repealed.