South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-61-4
Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien
Official textsdlegislature.gov
If any claim has been fraudulently presented or supported as to any item in the claim, or if the claimant fails to meet all the conditions of § 10-61-1 , then the claim may be rejected in its entirety; and all sums previously refunded to the claimant constitutes a debt to the state and a lien in favor of the state upon all property and rights to property whether real or personal belonging to the claimant and may be recovered in an action of debt.
Source: view the official text
In this chapter (6 sections)
- 10-61-1 · Refund of sales and use tax paid by contractor or…
- 10-61-2 · Secretary to provide refund claim forms and determine…
- 10-61-3 · Refund request submission--Interest
- 10-61-4 · Claim rejection upon fraudulent presentation or failure to…
- 10-61-5 · Right to hearing upon denial of claim--Procedures
- 10-61-6 · Promulgation of rules concerning refunds