South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:31 - New facilities refund - Documentation to support claim

A claim for refund must be accompanied by a list of suppliers or contractors from whom property or services were purchased. The list must include the sales tax license number or contractors' excise tax license number of each payee and the amounts paid to each payee. The claimant must include with the claim copies of the invoices or billings from each payee along with copies of the claimant's cancelled check or other proof of payment.

General Authority: SDCL 10-45-47.1(4), 10-45B-12, 10-46-35.1(4), 49-34A-92.

Law Implemented: SDCL 10-45B-6, 10-45B-7, 49-34A-86.