There is a newer version
of
this Section
2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 55A - Recovery Of Certain Taxes
§ 10-55A-5 Determination of overpayment by secretary.
Universal Citation: SD Codified L § 10-55A-5 (2017)
10-55A-5. Determination of overpayment by secretary. The secretary shall determine the amount of any tax overpayment recoverable by a taxpayer. The secretary's determination of the amount of the overpayment recoverable is, for the purpose of judicial review, a final decision in a contested case.
Source: SL 1982, ch 99, ยง 5.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
