There is a newer version
of
this Section
2020 South Dakota Codified Laws
Title 10 - Taxation
Chapter 61 - Fabricator Sales And Use Tax Refund
Section 10-61-3 - Refund request submission--Interest.
Universal Citation: SD Codified L § 10-61-3 (2020)
10-61-3. Refund request submission--Interest.
Any person requesting a refund pursuant to §§10-61-1 to 10-61-6, inclusive, shall submit a request for a refund on a form provided by the Department of Revenue. The request shall be submitted pursuant to §10-59-19. No interest may be paid on the refund amount.
Source: SL 2005, ch 86, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.