{"data":{"id":"us-sd/sdcl-10-59-17","jurisdiction":"us-sd","citation":"SDCL § 10-59-17","heading":"Compliance with procedures prerequisite to jurisdiction of courts.","body":"A taxpayer seeking recovery of tax, penalty, or interest imposed by the chapters set out in § 10-59-1 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover such taxes, penalty, or interest unless the taxpayer seeking the recovery of tax complies with the provisions of this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-17","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"f902432022a35b63228bfb3ddb9b0b279d6e24bcffafd17f78cdbf84f119687a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-16","next":"us-sd/sdcl-10-59-18"},"notice":"GroundRules: Original legal text. Not legal advice."}