South Dakota Codified Laws
Chapter 61 - Fabricator Sales And Use Tax Refund
Section 10-61-6 - Promulgation of rules concerning refunds.

10-61-6. Promulgation of rules concerning refunds.
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.

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

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 61 - Fabricator Sales And Use Tax Refund

Section 10-61-1 - Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.

Section 10-61-2 - Secretary to provide refund claim forms and determine required documentation--Claim denial.

Section 10-61-3 - Refund request submission--Interest.

Section 10-61-4 - Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.

Section 10-61-5 - Right to hearing upon denial of claim--Procedures.

Section 10-61-6 - Promulgation of rules concerning refunds.