10-45A-16. Promulgation of rules.
The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning:
(1)The procedure for filing a refund claim;
(2)The requirements necessary to qualify for a refund; and
(3)The definition of income.
Source: SL 1974, ch 89, §11; SL 1987, ch 82, §27; 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 45A - Retail Sales And Service Tax Refunds
Section 10-45A-1 - Definition of terms.
Section 10-45A-1.1 - Reduction in income allowed for taxes paid--Determination of amount.
Section 10-45A-2 - Refund of sales and service tax to elderly and disabled persons.
Section 10-45A-2.1 - Refund denied after refund of real property taxes.
Section 10-45A-3 - Right to file lost on death--Filing by guardian or attorney.
Section 10-45A-4 - Relief limited to one claimant per household--Secretary to resolve disputes.
Section 10-45A-5 - Refund amounts for single-member households.
Section 10-45A-6 - Refund amounts for multiple-member households.
Section 10-45A-7 - Secretary to prepare table.
Section 10-45A-9 - Claim computed by department at election of claimant.
Section 10-45A-10 - Documentary evidence with claim.
Section 10-45A-11 - Secretary to determine disability claims.
Section 10-45A-12 - Death of claimant--Disposition of claim.
Section 10-45A-13 - Proration of funds insufficient to pay all claims.
Section 10-45A-14 - Denial of claim--Hearing before secretary of revenue--Appeals.
Section 10-45A-15 - Fraudulent claims--Recovery of excess payment--Filing as petty offense.