South Dakota Statutes

§ 10-45A-3 — Right to file lost on death--Filing by guardian or attorney.

South Dakota·Title 10 TAXATION·Ch. 10-43 RETAIL SALES AND SERVICE TAX REFUNDS
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.

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South Dakota § 10-45A-3 (Right to file lost on death--Filing by guardian or attorney.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1974, ch 89, § 5; SL 1993, ch 213, § 82.

Nearby Sections

15
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