South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-18A-11 — Reimbursement of eligible claimants--Payment from retail sales and service tax refund appropriations--Time for payment--Forms

The secretary of revenue shall reimburse to any person eligible for payment under the provisions of this chapter. The reimbursement shall be paid out of appropriations for retail sales and service tax refunds to the elderly and disabled. Any claim for reimbursement by any person shall be paid within sixty days after the deadline, as prescribed in § 10-18A-7 , upon forms prescribed by the secretary.

Last amended: Source: SL 1976, ch 92 , § 11; SL 1989, ch 93 , § 5; SL 1995, ch 62 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-18A-11 . Repealed. Source: SL 1976, ch 92 , § 11; SL 1989, ch 93 , § 5; SL 1995, ch 62 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 37 , § 24.

Source: official text