Section 10-45B-8.5 - Time for submission of documents in support of claim. - South-dakota Statutes

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10-45B-8.5. Time for submission of documents in support of claim. No document or record in support of any claim for refund may be considered by the department if the document or record in support of any claim for refund is received twelve months after the thirty-six month time period of § 10-45B-2.2. Moreover, any such document or record is barred from any future consideration.
However, if the department requests any additional document or record from the project owner after a review of the claim for refund, and the request is made after the applicable time period provided by this section has expired, the project owner has sixty days to provide the requested document or record. No document or record received after this sixty-day period may be considered by the department. Moreover, any such document or record is barred from any future consideration.

Source: SL 2010, ch 61, § 14.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45b > Statute-10-45b-8-5

10-45B-8.5. Time for submission of documents in support of claim. No document or record in support of any claim for refund may be considered by the department if the document or record in support of any claim for refund is received twelve months after the thirty-six month time period of § 10-45B-2.2. Moreover, any such document or record is barred from any future consideration.
However, if the department requests any additional document or record from the project owner after a review of the claim for refund, and the request is made after the applicable time period provided by this section has expired, the project owner has sixty days to provide the requested document or record. No document or record received after this sixty-day period may be considered by the department. Moreover, any such document or record is barred from any future consideration.

Source: SL 2010, ch 61, § 14.

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Statutes > South-dakota > Title-10 > Chapter-45b > Statute-10-45b-8-5

10-45B-8.5. Time for submission of documents in support of claim. No document or record in support of any claim for refund may be considered by the department if the document or record in support of any claim for refund is received twelve months after the thirty-six month time period of § 10-45B-2.2. Moreover, any such document or record is barred from any future consideration.
However, if the department requests any additional document or record from the project owner after a review of the claim for refund, and the request is made after the applicable time period provided by this section has expired, the project owner has sixty days to provide the requested document or record. No document or record received after this sixty-day period may be considered by the department. Moreover, any such document or record is barred from any future consideration.

Source: SL 2010, ch 61, § 14.