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 […]
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 […]
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 […]
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, […]
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 […]
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 […]
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. […]
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; […]
