S.D. Codified Laws § 10-55A-2

Current through the 2024 Legislative Session

Section 10-55A-2 - Time for filing claim for recovery

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.

SDCL 10-55A-2

SL 1982, ch 99, § 2; SL 1993, ch 97, § 5; SL 2016, ch 67, § 1.

Amended by S.L. 2016, ch. 67,s. 1, eff. 7/1/2016.