10-55A-2. Time for filing claim for recovery.A person seeking recovery of an allegedly overpaid tax shall file a claim for recovery, with the secretary, within one year from the due date of the annual statement under §58-6-75. A claim for recovery not filed within one year of the due date is barred. Source: SL 1982, ch 99, §2; SL 1993, ch 97, §5; SL 2016, ch 67, §1.
South Dakota Legal Code