State Codes and Statutes
Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-8410-41-84. Time allowed to apply for refund. All applications for such refunding of erroneous taxes shall be made within three years from the payment thereof or in cases arising under § 10-40-16, within one year after happening of the contingency whereby a refund becomes due.
Source: SL 1915, ch 217, § 19; RC 1919, § 6855; SDC 1939, § 57.2507.
