{"data":{"id":"us-sd/sdcl-10-45a-11","jurisdiction":"us-sd","citation":"SDCL § 10-45A-11","heading":"Secretary to determine disability claims.","body":"The secretary of the Department of Revenue shall make the final determination as to whether a claimant seeking refund pursuant to subdivision 10-45A-1(2) is qualified thereunder.","path":["TITLE 10. TAXATION","CHAPTER 10-45A. RETAIL SALES AND SERVICE TAX REFUNDS"],"source_url":"https://sdlegislature.gov/Statutes/10-45A-11","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7e3ba82c2768f6da16842e20a157bfc96b13ab525eb7d25a75f2beca9edd4308","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45a-10","next":"us-sd/sdcl-10-45a-12"},"notice":"GroundRules: Original legal text. Not legal advice."}