Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
Section 10-59-17 - Compliance with procedures prerequisite to jurisdiction of courts

S.D. Codified Laws § 10-59-17

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Current through the 2024 Legislative Session
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.