Section 10-55A-1 - Compliance with procedures prerequisite to jurisdiction of courts. - South-dakota Statutes

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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.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-55a > Statute-10-55a-1

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.

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State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-55a > Statute-10-55a-1

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.