Chapter
RETAIL SALES AND SERVICE TAX REFUNDS
- S.D. Codified Laws § 10-45A-1— Definition of terms
- S.D. Codified Laws § 10-45A-1.1— Reduction in income allowed for taxes paid--Determination of amount
- S.D. Codified Laws § 10-45A-2— Refund of sales and service tax to elderly and disabled persons
- S.D. Codified Laws § 10-45A-2.1— Refund denied after refund of real property taxes
- S.D. Codified Laws § 10-45A-3— Right to file lost on death--Filing by guardian or attorney
- S.D. Codified Laws § 10-45A-4— Relief limited to one claimant per household--Secretary to resolve disputes
- S.D. Codified Laws § 10-45A-5— Refund amounts for single-member households
- S.D. Codified Laws § 10-45A-6— Refund amounts for multiple-member households
- S.D. Codified Laws § 10-45A-7— Secretary to prepare table
- S.D. Codified Laws § 10-45A-8— Deadline for claims--Forms and assistance from county treasurers--Extension of deadline
- S.D. Codified Laws § 10-45A-9— Claim computed by department at election of claimant
- S.D. Codified Laws § 10-45A-10— Documentary evidence with claim
- S.D. Codified Laws § 10-45A-11— Secretary to determine disability claims
- S.D. Codified Laws § 10-45A-12— Death of claimant--Disposition of claim
- S.D. Codified Laws § 10-45A-13— Proration of funds insufficient to pay all claims
- S.D. Codified Laws § 10-45A-14— Denial of claim--Hearing before secretary of revenue--Appeals
- S.D. Codified Laws § 10-45A-15— Fraudulent claims--Recovery of excess payment--Filing as petty offense
- S.D. Codified Laws § 10-45A-16— Promulgation of rules