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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45A - Retail Sales And Service Tax Refunds
§ 10-45A-11 Secretary to determine disability claims.
Universal Citation: SD Codified L § 10-45A-11 (2017)
10-45A-11. Secretary to determine disability claims. The secretary of the Department of Revenue shall make the final determination as to whether a claimant seeking refund pursuant to subdivision 10-45A-1(2) is qualified thereunder.
Source: SL 1974, ch 89, § 8; 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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