South Dakota Statutes

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

South Dakota·Title 10 TAXATION·Ch. 10-43 RETAIL SALES AND SERVICE TAX
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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