There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
§10-41-84 Time allowed to apply for refund.
SD Codified L § 10-41-84 (through 2011) What's This?
10-41-84. Time allowed to apply for refund. All applications for such refunding of erroneous taxes shall be made within three years from the payment thereof or in cases arising under § 10-40-16, within one year after happening of the contingency whereby a refund becomes due.
Source: SL 1915, ch 217, § 19; RC 1919, § 6855; SDC 1939, § 57.2507.
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