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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45A - Retail Sales And Service Tax Refunds
§ 10-45A-3 Right to file lost on death--Filing by guardian or attorney.
Universal Citation: SD Codified L § 10-45A-3 (2017)
10-45A-3. Right to file lost on death--Filing by guardian or attorney. 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.
Source: SL 1974, ch 89, § 5; SL 1993, ch 213, § 82.
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