South Dakota Statutes

§ 10-45-104 — Secretary to prescribe form and documentation requirements.

South Dakota § 10-45-104
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-104 (Secretary to prescribe form and documentation requirements.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-45-104 (2026).

Text

Any extension shall be submitted on forms prescribed by the secretary and shall be supported by such documentation as the secretary may require. The secretary may deny any extension where the business has failed to provide information or documentation requested or considered necessary by the secretary to determine the validity of the extension.

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Legislative History

SL 2001, ch 57, § 7.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-45-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-104.