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South Dakota Codified Laws
Title 10
Chapter 10-45A
S.D. Codified Laws ch. 10-45A
Retail Sales and Service Tax Refunds
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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
Repealed
Repealed
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--Single-member households.
10-45A-6
Refund amounts--Multiple-member households.
10-45A-7
Secretary to determine refund amounts.
10-45A-8
Deadline for claims--Forms and assistance from county treasurers--Extension of deadline.
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
Calculation of refund.
10-45A-14
Denial of claim--Hearing before secretary of revenue--Appeals.
10-45A-15
Fraudulent claims--Recovery of excess payment--Filing as petty offense.
10-45A-16
Promulgation of rules.