South Dakota Codified Laws 10-59-17. Compliance with procedures prerequisite to jurisdiction of courts
Current as of: 2023 | Check for updates
|
Other versions
A taxpayer seeking recovery of tax, penalty, or interest imposed by the chapters set out in § 10-59-1 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover such taxes, penalty, or interest unless the taxpayer seeking the recovery of tax complies with the provisions of this chapter.
Terms Used In South Dakota Codified Laws 10-59-17
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Source: SL 1986, ch 111, § 17.