South Dakota Statutes
§ 10-55A-1 — Compliance with procedures prerequisite to jurisdiction of courts.
A person seeking recovery of a tax imposed by chapter 10-44 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover a tax imposed by chapter 10-44 unless the person seeking the recovery of the tax complies with the provisions of this chapter.
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South Dakota § 10-55A-1 (Compliance with procedures prerequisite to jurisdiction of courts.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1982, ch 99, § 1; SL 1984, ch 102, § 15; SL 1986, ch 111, § 36.
Nearby Sections
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§ 10-1-1.1
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Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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