South Dakota Statutes
§ 10-47B-145 — Rejection of tax refund claim--Assessment of tax against refund claimant.
South Dakota § 10-47B-145
This text of South Dakota § 10-47B-145 (Rejection of tax refund claim--Assessment of tax against refund claimant.) 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 § 10-47B-145 (2026).
Text
The secretary may reject any claims for tax refunds which do not conform to the criteria set forth under this chapter or reject any claim which cannot be supported by the claimant's records. The secretary may also assess tax against a refund claimant if it is determined that a refund claim was improperly paid from the claim.
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Legislative History
SL 1995, ch 71, § 142; SL 1999, ch 58, § 43.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-47B-145, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-145.