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.
Documentary evidence with claim
SDCL § 10-45A-10 — under RETAIL SALES AND SERVICE TAX REFUNDS.
SDCL § 10-45A-10