10-45A-9. Claim computed by department at election of claimant.
The claimant, at his election, shall not be required to record on his claim the amount claimed by him. The claim allowable to persons making the election shall be computed by the department.
Source: SL 1974, ch 89, ยง3 (4).
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.