10-18A-9. Documentary evidence in application.
Any application for reduction shall include such documentary evidence as the secretary of revenue deems necessary to assure validity of the application.
Source: SL 1976, ch 92, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 18A - Property Tax Refund For Elderly And Disabled Persons
Section 10-18A-1 - Definition of terms.
Section 10-18A-1.1 - Reduction in income allowed for taxes paid--Determination of amount.
Section 10-18A-2 - Refund of taxes paid on single family dwelling--Conditions.
Section 10-18A-3 - Refund denied after refund of sales tax.
Section 10-18A-4 - Right to file lost on death.
Section 10-18A-5 - Single-member household refund schedule.
Section 10-18A-6 - Multiple-member household refund schedule.
Section 10-18A-6.1 - Multiple-member household refund--Eligibility of head of household--Conditions.
Section 10-18A-8 - Amount claimed not required on application--Computation by county auditor.
Section 10-18A-9 - Documentary evidence in application.
Section 10-18A-10 - Signing of refund claim--Delivery to proper officer.
Section 10-18A-12 - Appropriations insufficient for all payments--Proration to timely filed claims.
Section 10-18A-13 - Hearing on denial of claim--Time for demand.
Section 10-18A-14 - Fraudulent refund claims as petty offense.
Section 10-18A-15 - Promulgation of rules.
Section 10-18A-16 - Distribution of unspent sales and property tax refunds.