SDCL § 10-45A-9: Claim computed by department at election of claimant.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-45A. RETAIL SALES AND SERVICE TAX REFUNDS
The claimant, at his election, shall not be required to record on his claim the amount claimed by him. The claim allowable to persons making the election shall be computed by the department.
Collected 2026-09-03T15:18:56Z. Source file · JSON