<html> <head> <title>Rule 64:01:01:31 New facilities refund -- Documentation to support claim.</title> <META NAME="Keywords" Content="Administrative Rules 64:01:01:31"> <META NAME="Description" Content="Administrative Rules 64:01:01:31 New facilities refund -- Documentation to support claim."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:01:01:31.&nbsp;&nbsp;New facilities refund -- Documentation to support claim.</b> A claim for refund must be accompanied by a list of suppliers or contractors from whom property or services were purchased. The list must include the sales tax license number or contractors' excise tax license number of each payee and the amounts paid to each payee. The claimant must include with the claim copies of the invoices or billings from each payee along with copies of the claimant's cancelled check or other proof of payment.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; 28 SDR 69, effective November 21, 2001.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-47.1">10-45-47.1(4)</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45B-12">10-45B-12</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-35.1">10-46-35.1(4)</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=49-34A-92">49-34A-92.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45B-6">10-45B-6</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45B-7">10-45B-7</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=49-34A-86">49-34A-86.</A></p> </div> </body> </html>