South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-55A-10
Notice of administrative or court proceeding
Official textsdlegislature.gov
The secretary shall provide a reasonable notice of each administrative or court proceeding that results in the recovery of taxes. For the purpose of this section, a notice is reasonable if it is published as a display advertisement in at least three newspapers of general circulation in different parts of the state and in the South Dakota register or individual notice may be given to each taxpayer affected.
Source: view the official text
In this chapter (11 sections)
- 10-55A-1 · Compliance with procedures prerequisite to jurisdiction of…
- 10-55A-2 · Time for filing claim for recovery
- 10-55A-3 · Collection and payment of tax not to be restrained or…
- 10-55A-4 · Tax recovery claim forms--Required information
- 10-55A-5 · Determination of overpayment by secretary
- 10-55A-6 · Credit of overpaid taxes against future taxes--Eligibility…
- 10-55A-7 · Payment of recovery refund
- 10-55A-8 · Interest on recovery credit or refund
- 10-55A-9 · Secretary defined
- 10-55A-10 · Notice of administrative or court proceeding
- 10-55A-11 · 10-55A-11. Repealed by SL 2016, ch 67, § 2