South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 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.

Last amended: Source: SL 1974, ch 89 , § 5; SL 1993, ch 213 , § 82.

Source: official text