{"data":{"id":"us-sd/sdcl-10-59-18","jurisdiction":"us-sd","citation":"SDCL § 10-59-18","heading":"Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.","body":"Any taxpayer seeking recovery of taxes, penalty, or interest paid under the provisions of § 10-59-8 or 10-59-9 may only recover such tax, penalty, or interest by following the procedures found in § 10-59-9.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-18","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"e09b6340a40d7d51ace68398598bf9667f67573a6fca050ddc125f5ff4b451f2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-17","next":"us-sd/sdcl-10-59-19"},"notice":"GroundRules: Original legal text. Not legal advice."}