South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-61-3
Refund request submission--Interest
Official textsdlegislature.gov
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.
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In this chapter (6 sections)
- 10-61-1 · Refund of sales and use tax paid by contractor or…
- 10-61-2 · Secretary to provide refund claim forms and determine…
- 10-61-3 · Refund request submission--Interest
- 10-61-4 · Claim rejection upon fraudulent presentation or failure to…
- 10-61-5 · Right to hearing upon denial of claim--Procedures
- 10-61-6 · Promulgation of rules concerning refunds