South Dakota Statutes

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

South Dakota § 10-45A-3
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX REFUNDS

This text of South Dakota § 10-45A-3 (Right to file lost on death--Filing by guardian or attorney.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-45A-3 (2026).

Text

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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Legislative History

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

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-45A-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45A-3.