{"data":{"id":"us-sd/sdcl-10-45a-10","jurisdiction":"us-sd","citation":"SDCL § 10-45A-10","heading":"Documentary evidence with claim.","body":"Claims for refund shall include such documentary evidence as the secretary of revenue deems necessary to assure validity of the claim.","path":["TITLE 10. TAXATION","CHAPTER 10-45A. RETAIL SALES AND SERVICE TAX REFUNDS"],"source_url":"https://sdlegislature.gov/Statutes/10-45A-10","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ccfb0b061d53f1aead8a41e12f4c890425450b4901df5ba867f90000ca02c1e2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45a-9","next":"us-sd/sdcl-10-45a-11"},"notice":"GroundRules: Original legal text. Not legal advice."}