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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45A-9

Claim computed by department at election of claimant

Official textsdlegislature.gov

The claimant, at his election, shall not be required to record on his claim the amount claimed by him. The claim allowable to persons making the election shall be computed by the department.

Last amended: Source: SL 1974, ch 89 , § 3 (4).

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In this chapter (40 sections)
  1. 10-45-103 · Application for extension permit--Permit nontransferable
  2. 10-45-104 · Secretary to prescribe form and documentation requirements
  3. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  4. 10-45-106 · Right to hearing on denial of extension request
  5. 10-45-107 · Promulgation of rules regarding filing extensions
  6. 10-45-108 · Sourcing of sales and services
  7. 10-45-109 · Registration and tax collection does not create nexus for…
  8. 10-45-110 · Exemption for sale of coins, currency, or bullion
  9. 10-45-111 · Relief from liability for failing to collect tax at new…
  10. 10-45-112 · Exemption for nonprofit corporations created for fire…
  11. 10-45-113 · Exemption for small sales by minors
  12. 10-45-114 · Exemption--Coaches
  13. 10-45A-1 · Definition of terms
  14. 10-45A-2 · Refund of sales and service tax to elderly and disabled…
  15. 10-45A-3 · Right to file lost on death--Filing by guardian or attorney
  16. 10-45A-4 · Relief limited to one claimant per household--Secretary to…
  17. 10-45A-5 · Refund amounts for single-member households
  18. 10-45A-6 · Refund amounts for multiple-member households
  19. 10-45A-7 · Secretary to prepare table
  20. 10-45A-8 · Deadline for claims--Forms and assistance from county…
  21. 10-45A-9 · Claim computed by department at election of claimant
  22. 10-45A-10 · Documentary evidence with claim
  23. 10-45A-11 · Secretary to determine disability claims
  24. 10-45A-12 · Death of claimant--Disposition of claim
  25. 10-45A-13 · Proration of funds insufficient to pay all claims
  26. 10-45A-14 · Denial of claim--Hearing before secretary of…
  27. 10-45A-15 · Fraudulent claims--Recovery of excess payment--Filing as…
  28. 10-45A-16 · Promulgation of rules
  29. 10-45B-1 · 10-45B-1, 10-45B-1.1. Repealed by SL 2014, ch 62, § 3, eff.…
  30. 10-45B-3 · 10-45B-3. Repealed by SL 1994, ch 101, § 3
  31. 10-45B-4 · 10-45B-4 to 10-45B-5.1. Repealed by SL 2010, ch 61, §§ 2, 3,…
  32. 10-45B-6 · 10-45B-6. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015
  33. 10-45B-7 · 10-45B-7, 10-45B-8. Repealed by SL 2014, ch 62, § 3, eff.…
  34. 10-45C-1 · Definitions
  35. 10-45C-2 · Legislative findings
  36. 10-45C-3 · Authority to enter into agreement--Authority to…
  37. 10-45C-4 · Relationship to state law
  38. 10-45C-5 · Agreement requirements
  39. 10-45C-6 · Cooperating sovereigns
  40. 10-45C-7 · Seller and third party liability
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