Section 10-41-40 - Application for judicial determination of tax--Information supplied--Notice tosecretary of revenue and regulation. - South Dakota Statutes

10-41-40. Application for judicial determination of tax--Information supplied--Notice to secretary of revenue and regulation. A proceeding for such purpose may be instituted by filing an application stating briefly the purpose of the proceeding, and including information required to be set forth in the inventory and report prescribed by § 10-41-17. Within ten days after the filing of such application the applicant, or his agent or attorney, shall, by ordinary mail, notify the secretary of revenue and regulation that the proceeding has been instituted. Affidavit of such mailing or the receipt of the secretary for such notice shall be promptly filed.

Source: SL 1941, ch 342; SDC Supp 1960, § 57.2327; SL 2003, ch 272, § 82.