South Dakota Codified Laws
Chapter 61 - Fabricator Sales And Use Tax Refund
Section 10-61-4 - Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.

10-61-4. Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.
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: SL 2005, ch 86, §4.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 61 - Fabricator Sales And Use Tax Refund

Section 10-61-1 - Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.

Section 10-61-2 - Secretary to provide refund claim forms and determine required documentation--Claim denial.

Section 10-61-3 - Refund request submission--Interest.

Section 10-61-4 - Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.

Section 10-61-5 - Right to hearing upon denial of claim--Procedures.

Section 10-61-6 - Promulgation of rules concerning refunds.