South Dakota Statutes
§ 10-59-18 — Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.
South Dakota § 10-59-18
This text of South Dakota § 10-59-18 (Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.) 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 § 10-59-18 (2026).
Text
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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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
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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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Bluebook (online)
South Dakota § 10-59-18, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-18.