South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-55A-5
Determination of overpayment by secretary
Official textsdlegislature.gov
The secretary shall determine the amount of any tax overpayment recoverable by a taxpayer. The secretary's determination of the amount of the overpayment recoverable is, for the purpose of judicial review, a final decision in a contested case.
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 Repealed by SL 2016, ch 67, § 2