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

SDCL § 10-55A-5: Determination of overpayment by secretary.

Where this section sits in the code

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

The secretary shall determine the amount of any tax overpayment recoverable by a taxpayer. The secretary's determination of the amount of the overpayment recoverable is, for the purpose of judicial review, a final decision in a contested case.

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

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