South Dakota 55A — Recovery Of Certain Taxes
- 10-55A-1 — Compliance with procedures prerequisite to jurisdiction of courts.
- 10-55A-2 — Time for filing claim for recovery.
- 10-55A-3 — Collection and payment of tax not to be restrained or delayed--Person to pay taxesand seek recovery.
- 10-55A-4 — Tax recovery claim forms--Required information.
- 10-55A-5 — Determination of overpayment by secretary.
- 10-55A-6 — Credit of overpaid taxes against future taxes--Eligibility for refund.
- 10-55A-7 — Payment of recovery refund.
- 10-55A-8 — Interest on recovery credit or refund.
- 10-55A-9 — Secretary defined.
- 10-55A-10 — Notice of administrative or court proceeding.
- 10-55A-11 — Taxes paid before June 29, 1982 not covered.