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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-45A-12: Death of claimant--Disposition of claim.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-45A. RETAIL SALES AND SERVICE TAX REFUNDS

If a claimant dies after having filed a timely claim, the amount thereof shall be disbursed to another member of the household as determined by the secretary of revenue. If the claimant was the only member of his household, the claim may be paid to his personal representative, but if neither is appointed and qualified within two years of the filing of the claim, the amount of the claim shall escheat to the state.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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