South Dakota Codified Laws
Title 10 - Taxation
Chapter 45A - Retail Sales And Service Tax Refunds

Section 10-45A-1 - Definition of terms. - 10-45A-1. Definition of terms. Terms as used in this chapter,...

Section 10-45A-1.1 - Reduction in income allowed for taxes paid--Determination of amount. - 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. - 10-45A-2. Refund of sales and service tax to elderly and...

Section 10-45A-2.1 - Refund denied after refund of real property taxes. - 10-45A-2.1. Refund denied after refund of real property taxes. No...

Section 10-45A-3 - Right to file lost on death--Filing by guardian or attorney. - 10-45A-3. Right to file lost on death--Filing by guardian or...

Section 10-45A-4 - Relief limited to one claimant per household--Secretary to resolve disputes. - 10-45A-4. Relief limited to one claimant per household--Secretary to resolve...

Section 10-45A-5 - Refund amounts for single-member households. - 10-45A-5. Refund amounts for single-member households. The amount of any...

Section 10-45A-6 - Refund amounts for multiple-member households. - 10-45A-6. Refund amounts for multiple-member households. The amount of any...

Section 10-45A-7 - Secretary to prepare table. - 10-45A-7. Secretary to prepare table. The secretary of revenue shall...

Section 10-45A-8 - Deadline for claims--Forms and assistance from county treasurers--Extension of deadline. - 10-45A-8. Deadline for claims--Forms and assistance from county treasurers--Extension of...

Section 10-45A-9 - Claim computed by department at election of claimant. - 10-45A-9. Claim computed by department at election of claimant. The...

Section 10-45A-10 - Documentary evidence with claim. - 10-45A-10. Documentary evidence with claim. Claims for refund shall include...

Section 10-45A-11 - Secretary to determine disability claims. - 10-45A-11. Secretary to determine disability claims. The secretary of the...

Section 10-45A-12 - Death of claimant--Disposition of claim. - 10-45A-12. Death of claimant--Disposition of claim. If a claimant dies...

Section 10-45A-13 - Proration of funds insufficient to pay all claims. - 10-45A-13. Proration of funds insufficient to pay all claims. In...

Section 10-45A-14 - Denial of claim--Hearing before secretary of revenue--Appeals. - 10-45A-14. Denial of claim--Hearing before secretary of revenue--Appeals. Any person...

Section 10-45A-15 - Fraudulent claims--Recovery of excess payment--Filing as petty offense. - 10-45A-15. Fraudulent claims--Recovery of excess payment--Filing as petty offense. If...

Section 10-45A-16 - Promulgation of rules. - 10-45A-16. Promulgation of rules. The secretary of revenue shall promulgate...