{"data":{"id":"us-sd/sdcl-10-55a-1","jurisdiction":"us-sd","citation":"SDCL § 10-55A-1","heading":"Compliance with procedures prerequisite to jurisdiction of courts.","body":"A person seeking recovery of a tax imposed by chapter 10-44 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover a tax imposed by chapter 10-44 unless the person seeking the recovery of the tax complies with the provisions of this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-55A. RECOVERY OF CERTAIN TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-55A-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6d9b38f1e418ae82dee3637566e4c22cb207f1f02201164ca1b68215fe87cab3","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-54-1","next":"us-sd/sdcl-10-55a-2"},"notice":"GroundRules: Original legal text. Not legal advice."}