South Dakota Statutes
§ 10-59-18 — Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.
Any taxpayer seeking recovery of taxes, penalty, or interest paid under the provisions of § 10-59-8 or 10-59-9 may only recover such tax, penalty, or interest by following the procedures found in § 10-59-9 .
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South Dakota § 10-59-18 (Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Tracfone Wireless, Inc. v. South Dakota Department of Revenue & Regulation
2010 SD 6 (South Dakota Supreme Court, 2010)
Legislative History
SL 1986, ch 111, § 18.
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
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