South Dakota Statutes
§ 10-45A-10 — Documentary evidence with claim.
South Dakota § 10-45A-10
This text of South Dakota § 10-45A-10 (Documentary evidence with claim.) 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 § 10-45A-10 (2026).
Text
Claims for refund shall include such documentary evidence as the secretary of revenue deems necessary to assure validity of the claim.
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Legislative History
SL 1974, ch 89, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
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Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-45A-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45A-10.