South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:29:02:04 — Receipt required for refunds

Taxpayers may
apply for a refund when proof of tax paid by them in another state is later
presented to the county treasurer. Proof shall consist of a certificate from a
licensed dealer, a bill of sale, a receipt, or other tangible evidence showing
the type and amount of tax paid. Upon approval of the refund by the department,
it will notify the county treasurer of the amount of tax to refund the
taxpayer.

Last amended: Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:06, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-5-111 , 32-5B-15. Law Implemented: SDCL 32-5B-11. Rule 64:29:02:04.01 Tangible personal property allowed as trade-in on motor vehicles. 64:29:02:04.01. Tangible personal property allowed as trade-in on motor vehicles. If tangib

Source: official text