South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45A-11 — Secretary to determine disability claims

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.

Last amended: Source: SL 1974, ch 89 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text