Chapter 45a. Retail Sales and Service Tax Refunds
Index
- SDCL 10-45A-1 Definition of Terms
- SDCL 10-45A-1.1 Reduction In Income Allowed For Taxes Paid-Determination of Amount
- SDCL 10-45A-2 Refund of Sales and Service Tax to Elderly and Disabled Persons
- SDCL 10-45A-2.1 Refund Denied After Refund of Real Property Taxes
- SDCL 10-45A-3 Right to File Lost On Death-Filing By Guardian Or Attorney
- SDCL 10-45A-4 Relief Limited to One Claimant Per Household-Secretary to Resolve Disputes
- SDCL 10-45A-5 Refund Amounts For Single-Member Households
- SDCL 10-45A-6 Refund Amounts For Multiple-Member Households
- SDCL 10-45A-7 Secretary to Prepare Table
- SDCL 10-45A-8 Deadline For Claims-Forms and Assistance From County Treasurers-Extension of Deadline
- SDCL 10-45A-9 Claim Computed By Department At Election of Claimant
- SDCL 10-45A-10 Documentary Evidence With Claim
- SDCL 10-45A-11 Secretary to Determine Disability Claims
- SDCL 10-45A-12 Death of Claimant-Disposition of Claim
- SDCL 10-45A-13 Proration of Funds Insufficient to Pay All Claims
- SDCL 10-45A-14 Denial of Claim-Hearing Before Secretary of Revenue-Appeals
- SDCL 10-45A-15 Fraudulent Claims-Recovery of Excess Payment-Filing As Petty Offense
- SDCL 10-45A-16 Promulgation of Rules