{"data":{"id":"us-sd/sdcl-10-55a-5","jurisdiction":"us-sd","citation":"SDCL § 10-55A-5","heading":"Determination of overpayment by secretary.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-55A. RECOVERY OF CERTAIN TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-55A-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ce4ce96320e35750476191765a7d7da91eb91ad33c3ea25d361932efb83bf022","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-55a-4","next":"us-sd/sdcl-10-55a-6"},"notice":"GroundRules: Original legal text. Not legal advice."}