South Dakota 45A — Retail Sales And Service Tax Refunds
- 10-45A-1 — Definition of terms.
- 10-45A-1.1 — Reduction in income allowed for taxes paid--Determination of amount.
- 10-45A-2 — Refund of sales and service tax to elderly and disabled persons.
- 10-45A-2.1 — Refund denied after refund of real property taxes.
- 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 resolve disputes.
- 10-45A-5 — Refund amounts for single-member households.
- 10-45A-6 — Refund schedule for multiple-member households.
- 10-45A-7 — Secretary to prepare table.
- 10-45A-8 — Deadline for claims--Forms and assistance from county treasurers--Extension ofdeadline.
- 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 revenue and regulation--Appeals.
- 10-45A-15 — Fraudulent claims--Recovery of excess payment--Filing as petty offense.
- 10-45A-16 — Promulgation of rules.