South Dakota Statutes

§ 10-61-4 — Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.

South Dakota § 10-61-4
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-61FABRICATOR SALES AND USE TAX REFUND

This text of South Dakota § 10-61-4 (Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.) 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 § 10-61-4 (2026).

Text

If any claim has been fraudulently presented or supported as to any item in the claim, or if the claimant fails to meet all the conditions of § 10-61-1 , then the claim may be rejected in its entirety; and all sums previously refunded to the claimant constitutes a debt to the state and a lien in favor of the state upon all property and rights to property whether real or personal belonging to the claimant and may be recovered in an action of debt.

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Legislative History

SL 2005, ch 86, § 4.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-61-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-61-4.