South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:01:01:30 — New facilities refund -- Application for permit
The owner of the project or the owner's authorized representative must sign the
application for a permit authorized by SDCL 10-45B-6 or 49-34A-86. The application shall be accompanied by copies of the cost estimates for the project and the construction contract, purchase orders, or other documents showing the costs or prospective costs of the project.
Source: official text