Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45A - Retail Sales And Service Tax Refunds > Section 10-45A-9 - Claim computed by department at election of claimant.

Section 10-45A-9 - Claim computed by department at election of claimant.

10-45A-9. Claim computed by department at election of claimant. 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.

Source: SL 1974, ch 89, § 3 (4).