South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-18A-4 — Right to file lost on death

The right to file a claim under this chapter shall be personal to the claimant, and shall not survive his death.

Last amended: Source: SL 1976, ch 92 , § 13. Effective July 1, 2026 10-18A-4 . Repealed. Source: SL 1976, ch 92 , § 13; SL 2026, ch 37 , § 16.