§ 10-61-2 Secretary to provide refund claim forms and determine required documentation--Claim denial.

SD Codified L § 10-61-2 (2019) (N/A)

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10-61-2. Secretary to provide refund claim forms and determine required documentation--Claim denial. Any claim for refund shall be submitted on forms prescribed by the secretary of the Department of Revenue and shall be supported by such documentation as the secretary may require. The secretary may deny any claim if the claimant has failed to provide the information or documentation requested or considered necessary by the secretary to determine the validity of the claim.

Source: SL 2005, ch 86, § 2; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.

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