{"data":{"id":"us-sd/sdcl-10-55a-4","jurisdiction":"us-sd","citation":"SDCL § 10-55A-4","heading":"Tax recovery claim forms--Required information.","body":"The secretary shall prescribe and furnish tax recovery claim forms. A taxpayer shall provide any information requested by the secretary and deemed 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 by the secretary and deemed necessary by the secretary to determine the validity of a claim.","path":["TITLE 10. TAXATION","CHAPTER 10-55A. RECOVERY OF CERTAIN TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-55A-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"86553a6f70e09b86b520226afdcd10e4cdd9593b704ebdb18ddad12270495778","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-55a-3","next":"us-sd/sdcl-10-55a-5"},"notice":"GroundRules: Original legal text. Not legal advice."}