ARSD § 64:01:01:31 — New facilities refund -- Documentation to support claim

64:01:01:31. New facilities refund -- Documentation to
support claim. A claim for refund must be accompanied by a list of
suppliers or contractors from whom property or services were purchased. The
list must include the sales tax license number or contractors' excise tax
license number of each payee and the amounts paid to each payee. The claimant
must include with the claim copies of the invoices or billings from each payee
along with copies of the claimant's cancelled check or other proof of payment.