Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
Section 10-59-21 - Tax recovery claim forms provided by secretary-Information provided by taxpayer-Denial of claim for failure to provide information

S.D. Codified Laws § 10-59-21

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Current through the 2024 Legislative Session
Section 10-59-21 - Tax recovery claim forms provided by secretary-Information provided by taxpayer-Denial of claim for failure to provide information

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

SDCL 10-59-21

SL 1986, ch 111, § 21.