10-45A-8. Deadline for claims--Forms and assistance from county treasurers--Extension of deadline.
Claims for refund under §10-45A-2 shall be made annually on or before July first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completing the application and shall forward the same to the Department of Revenue. In case of sickness, absence, or other disability of the claimant, or if other good cause exists, the secretary may extend for a period not to exceed six months the time for filing a claim.
Source: SL 1974, ch 89, §4; SL 1980, ch 81, §5; SL 1995, ch 62, §5; 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.