Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
Section 10-59-18 - Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment

S.D. Codified Laws § 10-59-18

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Current through the 2024 Legislative Session
Section 10-59-18 - Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment

Any taxpayer seeking recovery of taxes, penalty, or interest paid under the provisions of § 10-59-8 or 10-59-9 may only recover such tax, penalty, or interest by following the procedures found in § 10-59-9.

SDCL 10-59-18

SL 1986, ch 111, § 18.