South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-59-18 — Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment

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 .

Last amended: Source: SL 1986, ch 111 , § 18.

Source: official text