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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 55A - Recovery Of Certain Taxes
§ 10-55A-1 Compliance with procedures prerequisite to jurisdiction of courts.
Universal Citation: SD Codified L § 10-55A-1 (2017)
10-55A-1. Compliance with procedures prerequisite to jurisdiction of courts. A person seeking recovery of a tax imposed by chapter 10-44 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover a tax imposed by chapter 10-44 unless the person seeking the recovery of the tax complies with the provisions of this chapter.
Source: SL 1982, ch 99, § 1; SL 1984, ch 102, § 15; SL 1986, ch 111, § 36.
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