Section 10-45A-8 - Deadline for claims--Forms and assistance from county treasurers--Extension ofdeadline. - South Dakota Statutes

10-45A-8. Deadline for claims--Forms and assistance from county treasurers--Extension of deadline. Claims for refund under § 10-45A-2 shall be made annually on or before July first upon forms prescribed by the secretary of revenue and regulation. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completing the application and shall forward the same to the Department of Revenue and Regulation. In case of sickness, absence, or other disability of the claimant, or if other good cause exists, the secretary may extend for a period not to exceed six months the time for filing a claim.

Source: SL 1974, ch 89, § 4; SL 1980, ch 81, § 5; SL 1995, ch 62, § 5; SL 2003, ch 272, § 82.