Tax credit disallowed

The amount of use tax owed to this state by a taxpayer may not be reduced for sales or use taxes paid to another state pursuant to SDCL 10-46-6.1 and 10-46-34.1 , if the sales or use tax paid to the other state was refunded to the taxpayer.

Last amended: Source: 30 SDR 40, effective September 29, 2003. General Authority: SDCL 10-46-35.1(3). Law Implemented: SDCL 10-46-6.1 , 10-46-34.1.