South Dakota Statutes
§ 10-55A-2 — Time for filing claim for recovery.
South Dakota § 10-55A-2
This text of South Dakota § 10-55A-2 (Time for filing claim for recovery.) 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-2 (2026).
Text
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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Related
Bayer v. Payne
411 N.W.2d 129 (South Dakota Supreme Court, 1987)
Legislative History
SL 1982, ch 99, § 2; SL 1993, ch 97, § 5; SL 2016, ch 67, § 1.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-55A-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-55A-2.