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

SDCL § 10-45A-3: Right to file lost on death--Filing by guardian or attorney.

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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

The right to file a claim under this chapter is personal to the claimant, and does not survive his death, but such right may be exercised on behalf of a claimant by his guardian or attorney-in-fact.

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

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