South Dakota Statutes
§ 10-59-21 — Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.
South Dakota § 10-59-21
This text of South Dakota § 10-59-21 (Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.) 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 § 10-59-21 (2026).
Text
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.
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Legislative History
SL 1986, ch 111, § 21.
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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-59-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-21.