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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45A - Retail Sales And Service Tax Refunds
§ 10-45A-10 Documentary evidence with claim.
Universal Citation: SD Codified L § 10-45A-10 (2017)
10-45A-10. Documentary evidence with claim. Claims for refund shall include such documentary evidence as the secretary of revenue deems necessary to assure validity of the claim.
Source: SL 1974, ch 89, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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