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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - Uniform Administration Of Certain State Taxes
§ 10-59-24.2 Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.
Universal Citation: SD Codified L § 10-59-24.2 (2017)
10-59-24.2. Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice. In connection with a purchaser's written notice to a seller requesting a refund of over-collected sales or use taxes pursuant to § 10-59-24.1, a seller is presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller uses either a provider or a system, including a proprietary system, that is certified by the state or the Streamlined Sales Tax Governing Board; and has remitted to the state all taxes collected less any deductions, credits, or collection allowances.
Source: SL 2005, ch 85, § 2.
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