10-45A-10. Documentary evidence with claim.Claims for refund shall include such documentary evidence as the secretary of revenue deems necessary to assure validity of the claim. Source: SL 1974, ch 89, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code