64:01:01:31New facilities refund -- Documentation to

support claim. 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.

Source: 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; 28 SDR 69, effective November 21, 2001.