S.D. Codified Laws § 49-34A-87
Current through the 2024 Legislative Session
Any claim for refund 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 claim where the claimant has failed to provide information or documentation requested or considered necessary by the secretary to determine the validity of the claim.
SDCL 49-34A-87