Claims for refund shall include such documentary evidence as the secretary of revenue deems necessary to assure validity of the claim.
S.D. Codified Laws § 10-45A-10
Documentary evidence with claim
Source: SL 1974, ch 89, § 7; SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.