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2021 South Dakota Codified Laws
Title 10 - Taxation
Chapter 61 - Fabricator Sales And Use Tax Refund
- Section 10-61-1 - Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.
- Section 10-61-2 - Secretary to provide refund claim forms and determine required documentation--Claim denial.
- Section 10-61-3 - Refund request submission--Interest.
- Section 10-61-4 - Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.
- Section 10-61-5 - Right to hearing upon denial of claim--Procedures.
- Section 10-61-6 - Promulgation of rules concerning refunds.
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