{"data":{"id":"us-sd/sdcl-10-45a-3","jurisdiction":"us-sd","citation":"SDCL § 10-45A-3","heading":"Right to file lost on death--Filing by guardian or attorney.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45A. RETAIL SALES AND SERVICE TAX REFUNDS"],"source_url":"https://sdlegislature.gov/Statutes/10-45A-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"647f12ebe4550c114d6d6ab0d53678f2b4a3094b9993181fb001a63f1a3a12a2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45a-2.1","next":"us-sd/sdcl-10-45a-4"},"notice":"GroundRules: Original legal text. Not legal advice."}