Section 10-47B-142 - Additional proof required by secretary to establish validity of refund claim. - South Dakota Statutes

10-47B-142. Additional proof required by secretary to establish validity of refund claim. The secretary may, in order to establish the validity of any claim for refund of motor fuel or special fuel tax, require the claimant to furnish any additional proof of the validity of the claim the secretary may determine necessary. The department may examine the books and records of the seller and purchaser for this purpose. The failure of the claimant to furnish the books or records for examination shall constitute a waiver of all rights to the refund on account of the transaction questioned.

Source: SL 1995, ch 71, § 139.