Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 55A - RECOVERY OF CERTAIN TAXES
Section 10-55A-1 - Compliance with procedures prerequisite to jurisdiction of courts

S.D. Codified Laws § 10-55A-1

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Current through the 2024 Legislative Session
Section 10-55A-1 - Compliance with procedures prerequisite to jurisdiction of courts

A person seeking recovery of a tax imposed by chapter 10-44 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover a tax imposed by chapter 10-44 unless the person seeking the recovery of the tax complies with the provisions of this chapter.

SDCL 10-55A-1

SL 1982, ch 99, § 1; SL 1984, ch 102, § 15; SL 1986, ch 111, § 36.