{"data":{"id":"us-sd/sdcl-10-61-4","jurisdiction":"us-sd","citation":"SDCL § 10-61-4","heading":"Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.","body":"If any claim has been fraudulently presented or supported as to any item in the claim, or if the claimant fails to meet all the conditions of § 10-61-1, then the claim may be rejected in its entirety; and all sums previously refunded to the claimant constitutes a debt to the state and a lien in favor of the state upon all property and rights to property whether real or personal belonging to the claimant and may be recovered in an action of debt.","path":["TITLE 10. TAXATION","CHAPTER 10-61. FABRICATOR SALES AND USE TAX REFUND"],"source_url":"https://sdlegislature.gov/Statutes/10-61-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9b0ee493898b0c33eca5a937d8a7891f91bcc67d29c29f39c4f48d76c6543368","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-61-3","next":"us-sd/sdcl-10-61-5"},"notice":"GroundRules: Original legal text. Not legal advice."}