{"data":{"id":"us-sd/sdcl-10-59-21","jurisdiction":"us-sd","citation":"SDCL § 10-59-21","heading":"Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-21","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b2f8616d000f00f16f7e1a8809587c1f6d194232c7896c74f9038b8c960e5f62","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-20","next":"us-sd/sdcl-10-59-22"},"notice":"GroundRules: Original legal text. Not legal advice."}