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Section 10-59-21 - Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information — South Dakota Law | CourtGPT
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South Dakota Legal Code

Section 10-59-21 - Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information

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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. Source: SL 1986, ch 111, §21.