South Dakota Statutes
§ 10-55A-1 — Compliance with procedures prerequisite to jurisdiction of courts.
South Dakota § 10-55A-1
This text of South Dakota § 10-55A-1 (Compliance with procedures prerequisite to jurisdiction of courts.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-55A-1 (2026).
Text
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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Legislative History
SL 1982, ch 99, § 1; SL 1984, ch 102, § 15; SL 1986, ch 111, § 36.
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Bluebook (online)
South Dakota § 10-55A-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-55A-1.