{"data":{"id":"us-sd/sdcl-10-55a-2","jurisdiction":"us-sd","citation":"SDCL § 10-55A-2","heading":"Time for filing claim for recovery.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-55A. RECOVERY OF CERTAIN TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-55A-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"222aec6562db2673dbfc90dd27cee92514c5477b3fade5bf28195f1a58fc6e41","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-55a-1","next":"us-sd/sdcl-10-55a-3"},"notice":"GroundRules: Original legal text. Not legal advice."}