South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-45A-12
Death of claimant--Disposition of claim
Official textsdlegislature.gov
If a claimant dies after having filed a timely claim, the amount thereof shall be disbursed to another member of the household as determined by the secretary of revenue. If the claimant was the only member of his household, the claim may be paid to his personal representative, but if neither is appointed and qualified within two years of the filing of the claim, the amount of the claim shall escheat to the state.
Source: view the official text
In this chapter (40 sections)
- 10-45-106 · Right to hearing on denial of extension request
- 10-45-107 · Promulgation of rules regarding filing extensions
- 10-45-108 · Sourcing of sales and services
- 10-45-109 · Registration and tax collection does not create nexus for…
- 10-45-110 · Exemption for sale of coins, currency, or bullion
- 10-45-111 · Relief from liability for failing to collect tax at new…
- 10-45-112 · Exemption for nonprofit corporations created for fire…
- 10-45-113 · Exemption for small sales by minors
- 10-45-114 · Exemption--Coaches
- 10-45A-1 · Definition of terms
- 10-45A-2 · Refund of sales and service tax to elderly and disabled…
- 10-45A-3 · Right to file lost on death--Filing by guardian or attorney
- 10-45A-4 · Relief limited to one claimant per household--Secretary to…
- 10-45A-5 · Refund amounts for single-member households
- 10-45A-6 · Refund amounts for multiple-member households
- 10-45A-7 · Secretary to prepare table
- 10-45A-8 · Deadline for claims--Forms and assistance from county…
- 10-45A-9 · Claim computed by department at election of claimant
- 10-45A-10 · Documentary evidence with claim
- 10-45A-11 · Secretary to determine disability claims
- 10-45A-12 · Death of claimant--Disposition of claim
- 10-45A-13 · Proration of funds insufficient to pay all claims
- 10-45A-14 · Denial of claim--Hearing before secretary of…
- 10-45A-15 · Fraudulent claims--Recovery of excess payment--Filing as…
- 10-45A-16 · Promulgation of rules
- 10-45B-1 · 10-45B-1, 10-45B-1.1. Repealed by SL 2014, ch 62, § 3, eff.…
- 10-45B-3 · 10-45B-3. Repealed by SL 1994, ch 101, § 3
- 10-45B-4 · 10-45B-4 to 10-45B-5.1. Repealed by SL 2010, ch 61, §§ 2, 3,…
- 10-45B-6 · 10-45B-6. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015
- 10-45B-7 · 10-45B-7, 10-45B-8. Repealed by SL 2014, ch 62, § 3, eff.…
- 10-45C-1 · Definitions
- 10-45C-2 · Legislative findings
- 10-45C-3 · Authority to enter into agreement--Authority to…
- 10-45C-4 · Relationship to state law
- 10-45C-5 · Agreement requirements
- 10-45C-6 · Cooperating sovereigns
- 10-45C-7 · Seller and third party liability
- 10-45C-8 · Short title
- 10-45C-9 · Seller registering to collect sales and use tax not liable…
- 10-45C-10 · Assessment for uncollected tax prohibited for period seller…