South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-61-6

Promulgation of rules concerning refunds

Official textsdlegislature.gov

The secretary of the Department of Revenue shall promulgate rules, pursuant to chapter 1-26 , concerning the procedures for filing refund claims and the requirements necessary to qualify for a refund.

Last amended: Source: SL 2005, ch 86 , § 6; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: view the official text

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

Full table of contents →