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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 61 - Fabricator Sales and Use Tax Refund
§ 10-61-6 Promulgation of rules concerning refunds.
Universal Citation: SD Codified L § 10-61-6 (2017)
10-61-6. Promulgation of rules concerning refunds. The secretary of the Department of Revenue shall promulgate rules, pursuant to chapter 1-26, concerning the procedures for filing refund claims and the requirements necessary to qualify for a refund.
Source: SL 2005, ch 86, § 6; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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