A person seeking recovery of an allegedly overpaid tax shall file a claim for recovery, with the secretary, within one year from the due date of the annual statement under § 58-6-75. A claim for recovery not filed within one year of the due date is barred.

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Terms Used In South Dakota Codified Laws 10-55A-2

  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2

Source: SL 1982, ch 99, § 2; SL 1993, ch 97, § 5; SL 2016, ch 67, § 1.

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