South Dakota 46D — Refunds Of Contractor's Excise, Sales, And Use Tax On Motion Picture, Documentary, AndTelevision Productions
- 10-46D-1 — Definitions.
- 10-46D-2 — Refund or credit for sales, use, and excise taxes on productions.
- 10-46D-3 — Requirements for refund.
- 10-46D-4 — Refunds on production costs exceeding two hundred fifty thousand dollars.
- 10-46D-5 — Application for permit--Issuance--Assignability or transferability.
- 10-46D-6 — Refund claim forms and documentation.
- 10-46D-7 — Time for returns--Amount of refund--Electronic funds transfer.
- 10-46D-8 — Time of refund payment.
- 10-46D-9 — Rejection of claims not meeting conditions and fraudulent claims--Lien on propertyfor amounts previously refunded.
- 10-46D-10 — Notice of denial of claim--Demand for hearing.
- 10-46D-11 — Hearing before hearing examiner--Final decision of secretary--Appeal.
- 10-46D-12 — Return of refunds for productions not completed on time--Lien on property foramounts previously refunded.