§ 10-55A-1 Compliance with procedures prerequisite to jurisdiction of courts
§ 10-55A-2 Time for filing claim for recovery
§ 10-55A-3 Collection and payment of tax not to be restrained or delayed–Person to pay taxesand seek recovery
§ 10-55A-4 Tax recovery claim forms–Required information
§ 10-55A-5 Determination of overpayment by secretary
§ 10-55A-6 Credit of overpaid taxes against future taxes–Eligibility for refund
§ 10-55A-7 Payment of recovery refund
§ 10-55A-8 Interest on recovery credit or refund
§ 10-55A-9 Secretary defined
§ 10-55A-10 Notice of administrative or court proceeding
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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 55A - Recovery of Certain Taxes

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