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