Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 27 - ACTIONS FOR REFUND AND INVALIDATION OF TAXES
Section 10-27-4 - Dismissal of action on failure by plaintiff to deposit amount tendered

S.D. Codified Laws § 10-27-4

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-27-4 - Dismissal of action on failure by plaintiff to deposit amount tendered

If such deposit is not made by the party seeking the relief within ten days after service and filing an acceptance of the same by any party, the action shall be dismissed upon the merits with costs to the party seeking relief.

SDCL 10-27-4

SL 1901, ch 56, § 1; RPolC 1903, § 2214; SL 1903, ch 70; RC 1919, § 6825; SDC 1939, § 57.0902.