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 taxes and 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.
10-55A-11      Repealed.

10-55A-1. Compliance with procedures prerequisite to jurisdiction of courts.

A person seeking recovery of a tax imposed by chapter 10-44 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover a tax imposed by chapter 10-44 unless the person seeking the recovery of the tax complies with the provisions of this chapter.

Source: SL 1982, ch 99, § 1; SL 1984, ch 102, § 15; SL 1986, ch 111, § 36.

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.

10-55A-3. Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.

No court may restrain or delay the collection and payment of a tax imposed by chapter 10-44. A person shall pay the taxes when due and may seek recovery as provided in this chapter.

Source: SL 1982, ch 99, § 3; SL 1985, ch 15, § 28; SL 1986, ch 111, § 37.

10-55A-4. Tax recovery claim forms--Required information.

The secretary shall prescribe and furnish tax recovery claim forms. A taxpayer shall provide any information requested by the secretary and deemed necessary by the secretary to determine the validity of a claim. The secretary may deny the claim of a taxpayer failing to provide information requested by the secretary and deemed necessary by the secretary to determine the validity of a claim.

Source: SL 1982, ch 99, § 4.

10-55A-5. Determination of overpayment by secretary.

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: SL 1982, ch 99, § 5.

10-55A-6. Credit of overpaid taxes against future taxes--Eligibility for refund.

The secretary shall credit any recovery of overpaid taxes against the future taxes of the taxpayer, except:

(1)    A taxpayer having no future tax obligations may receive a refund; or

(2)    A taxpayer whose recovery credit is not used within one year may receive a refund equal to the amount of recovery credit unused at the end of the one year period.

Source: SL 1982, ch 99, § 6.

10-55A-7. Payment of recovery refund.

A recovery refund shall be paid to an eligible taxpayer on warrants drawn by the state auditor on vouchers approved by the secretary of the Department of Labor and Regulation.

Source: SL 1982, ch 99, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2015, ch 260, § 1.

10-55A-8. Interest on recovery credit or refund.

A recovery credit or a recovery refund shall include interest at the same rate the taxpayer would be charged, except a recovery of an overpayment, resulting from a taxpayer's error, shall not include interest.

Source: SL 1982, ch 99, § 8.

10-55A-9. Secretary defined.

As used in this chapter, the term, secretary, means the secretary of labor and regulation.

Source: SL 1982, ch 99, § 10; SL 1985, ch 15, § 29; SL 1986, ch 111, § 38; SL 2003, ch 272 (Ex. Ord. 03-1), §§ 20, 121; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2015, ch 260, § 2.

10-55A-10. Notice of administrative or court proceeding.

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: SL 1982, ch 99, § 10A.