South Dakota Statutes
§ 10-59-19 — Recovery of overpaid taxes--Time limitation.
A taxpayer seeking recovery of an allegedly overpaid tax, penalty, or interest shall file a claim for recovery with the secretary, within three years from the date the tax, penalty, or interest was paid or within three years from the date the return was due, whichever date is earlier. A claim for recovery not filed within three years of the date the tax was paid or within three years of the date the return was due, whichever date is earlier, is barred.
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South Dakota § 10-59-19 (Recovery of overpaid taxes--Time limitation.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Border States Paving, Inc. v. South Dakota State Department of Revenue
437 N.W.2d 872 (South Dakota Supreme Court, 1989)
Citibank, N.A. v. South Dakota Department of Revenue
2015 SD 67 (South Dakota Supreme Court, 2015)
Legislative History
SL 1986, ch 111, § 19; SL 1989, ch 123.
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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