SDCL § 10-47B-145: Rejection of tax refund claim--Assessment of tax against refund claimant.

The secretary may reject any claims for tax refunds which do not conform to the criteria set forth under this chapter or reject any claim which cannot be supported by the claimant's records. The secretary may also assess tax against a refund claimant if it is determined that a refund claim was improperly paid from the claim.