S.D. Codified Laws § 10-18-3
Current with legislation signed by the governor on or before 3/6/2024
Applications for any compromises, abatements, rebates, or refunds pursuant to § 10-18-2 shall be made, filed, and acted upon in the same form and manner as provided in §§ 10-18-4 to 10-18-11, inclusive.
SDCL 10-18-3