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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-39-51

Payment under protest--Action for recovery--Repayment--Restraining collection prohibited

Official textsdlegislature.gov

A taxpayer who is required by the secretary of revenue to pay a tax that the taxpayer deems improper or unlawful in amount may pay the tax under protest and may recover the tax without interest, if an action is commenced in the circuit court against the secretary within six months after payment and a judgment is granted to the taxpayer. A judgment against the secretary shall be paid out of any money not otherwise appropriated in the state general fund upon a voucher duly approved by the secretary. This remedy is exclusive of all other remedies and no injunction to restrain or delay the collection of a tax claimed to be due may be issued by any court in this state.

Last amended: Source: SL 1981, ch 95 , § 10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 93; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-39-1 · 10-39-1 to 10-39-22. Repealed by SL 1970, ch 73
  2. 10-39-23 · 10-39-23 to 10-39-41. Repealed by SL 1981, ch 95, § 15
  3. 10-39-42 · Definitions
  4. 10-39-43 · Severance tax on gold
  5. 10-39-44 · Gross yield and gross production defined
  6. 10-39-45 · Finished value subject to tax--Allocation between processors
  7. 10-39-46 · 10-39-46. Superseded
  8. 10-39-47 · 10-39-47. Repealed by SL 2017, ch 66, § 4
  9. 10-39-48 · Failure to file statements as misdemeanor--Determination of…
  10. 10-39-49 · Promulgation of rules
  11. 10-39-50 · Access to taxpayer's records--Violation as misdemeanor
  12. 10-39-51 · Payment under protest--Action for…
  13. 10-39-52 · False statement as felony--Forfeiture
  14. 10-39-53 · Exemption of persons severing small amounts
  15. 10-39-54 · Distribution of proceeds
  16. 10-39-55 · 10-39-55. Repealed by SL 1984, ch 78, § 9
  17. 10-39-56 · Tax on owners of royalty or working interests--Withholding…
  18. 10-39-58 · Temporary provisions for severance tax on precious…
  19. 10-39-59 · Due dates of quarterly payments
  20. 10-39-60 · Temporary tax not additional tax
  21. 10-39-61 · 10-39-61 to 10-39-66. Repealed by SL 1997, ch 66, §§ 11 to 16
  22. 10-39-67 · Filing verified estimates--Payment due
  23. 10-39-68 · Additional tax on precious metals--Rate
  24. 10-39A-1 · Severance tax imposed on energy minerals--Rate
  25. 10-39A-2 · Taxable value based on sale price or market…
  26. 10-39A-4 · Operator to be designated to file returns and pay tax--Tax…
  27. 10-39A-5 · Quarterly filing of reports and remission of tax…
  28. 10-39A-6 · 10-39A-6. Superseded
  29. 10-39A-7 · Severance tax in lieu of taxes other than sales, use, and…
  30. 10-39A-8 · Proceeds distributed
  31. 10-39A-9 · Funds paid to counties
  32. 10-39A-10 · County trust and agency account--Purposes for which…
  33. 10-39A-15 · 10-39A-15. Superseded
  34. 10-39A-16 · Action by secretary for collection of delinquent…
  35. 10-39A-17 · 10-39A-17. Repealed by SL 2017, ch 66, § 5
  36. 10-39A-18 · Inspection of books and records--Authority of…
  37. 10-39A-19 · Inspection of books and records--Authority of county…
  38. 10-39A-20 · False statement under oath as perjury
  39. 10-39A-21 · 10-39A-21. Repealed by SL 1992, ch 158, § 4
  40. 10-39B-1 · Legislative findings
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