South Dakota Statutes
§ 10-59-17 — Compliance with procedures prerequisite to jurisdiction of courts.
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.
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South Dakota § 10-59-17 (Compliance with procedures prerequisite to jurisdiction of courts.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Legislative History
SL 1986, ch 111, § 17.
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.