South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-55A-2: Time for filing claim for recovery.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-55A. RECOVERY OF CERTAIN TAXES

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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