SDCL § 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.