10-52-17. Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.
A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund of such taxes to a contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B if the contractor or subcontractor meets the requirements provided in §10-61-1. The ordinance shall provide a procedure for filing an application for the refund and receiving the payment of the refund by the municipality.
Source: SL 2006, ch 60, §1.
Structure South Dakota Codified Laws
Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law
Section 10-52-1 - Non-ad valorem tax defined.
Section 10-52-1.1 - Gross receipts excludes tax imposed by chapters 10-45, D, 10-52, and A.
Section 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate.
Section 10-52-2.3 - Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
Section 10-52-2.8 - Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
Section 10-52-2.10 - Issuance of municipal non-ad valorem tax revenue bonds.
Section 10-52-3 - Referendum procedure and scope--Continuing tax ordinances.
Section 10-52-4 - State administration--Exception.
Section 10-52-5 - Distribution of collections.
Section 10-52-5.1 - Distribution of motor and use fuel collections.
Section 10-52-9 - Effective date of ordinance.
Section 10-52-18 - Timely filing of returns and payment of taxes--Extension--Penalty or interest.