South Dakota Codified Laws > Title 10 > Chapter 55A – Recovery of Certain Taxes


§ 10-55A-1	Compliance with procedures prerequisite to jurisdiction of courts
§ 10-55A-2	Time for filing claim for recovery
§ 10-55A-3	Collection and payment of tax not to be restrained or delayed–Person to pay taxesand seek recovery
§ 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 for refund
§ 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

Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2