South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-18A-10 — Signing of refund claim--Delivery to proper officer

Any claim for refund shall be signed and delivered to any officer authorized to take acknowledgments, or the county auditor or his deputy in the county where the real property is located.

Last amended: Source: SL 1976, ch 92 , § 9. Effective July 1, 2026 10-18A-10 . Repealed. Source: SL 1976, ch 92 , § 9; SL 2026, ch 37 , § 23.

Source: official text