S.D. Codified Laws § 10-59-17

Current with legislation signed by the governor on or before 3/6/2024
Section 10-59-17 - Compliance with procedures prerequisite to jurisdiction of courts

A taxpayer seeking recovery of tax, penalty, or interest imposed by the chapters set out in § 10-59-1 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover such taxes, penalty, or interest unless the taxpayer seeking the recovery of tax complies with the provisions of this chapter.

SDCL 10-59-17

SL 1986, ch 111, § 17.