South Dakota Codified Laws 10-59-21. Tax recovery claim forms provided by secretary–Information provided by taxpayer–Denial of claim for failure to provide information
Current as of: 2023 | Check for updates
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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.
Source: SL 1986, ch 111, § 21.