Retail Sales And Service Tax Refunds

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Retail Sales And Service Tax Refunds

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Section
10-45A-1

Definition of terms.

Section
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.

Section
10-45A-2.1

Refund denied after refund of real property taxes.

Section
10-45A-3

Right to file lost on death--Filing by guardian or attorney.

Section
10-45A-4

Relief limited to one claimant per household--Secretary to resolve disputes.

Section
10-45A-5

Refund amounts for single-member households.

Section
10-45A-6

Refund amounts for multiple-member households.

Section
10-45A-7

Secretary to prepare table.

Section
10-45A-8

Deadline for claims--Forms and assistance from county treasurers--Extension of deadline.

Section
10-45A-9

Claim computed by department at election of claimant.

Section
10-45A-10

Documentary evidence with claim.

Section
10-45A-11

Secretary to determine disability claims.

Section
10-45A-12

Death of claimant--Disposition of claim.

Section
10-45A-13

Proration of funds insufficient to pay all claims.

Section
10-45A-14

Denial of claim--Hearing before secretary of revenue--Appeals.

Section
10-45A-15

Fraudulent claims--Recovery of excess payment--Filing as petty offense.

Section
10-45A-16

Promulgation of rules.