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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - Uniform Administration Of Certain State Taxes
§ 10-59-18 Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.
Universal Citation: SD Codified L § 10-59-18 (2017)
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.
Source: SL 1986, ch 111, § 18.
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