38-33-10. Application for refund.
Within ninety days following the assessment, any seller subject to the assessment provided in §§38-33-1 to 38-33-12, inclusive, may apply to the commission for a refund of the assessment. The refund application shall be accompanied by a copy of the record of the assessment on the sale. The commission shall refund the amount of the assessment collected within sixty days of receiving a valid refund application.
Source: SL 2001, ch 219, §14.
Structure South Dakota Codified Laws
Title 38 - Agriculture and Horticulture
Section 38-33-1 - Definitions.
Section 38-33-3 - Filling of vacancies on commission.
Section 38-33-4 - Election of officers--Quorum--Calling meetings.
Section 38-33-5 - Powers of commission.
Section 38-33-6 - Promulgation of rules.
Section 38-33-7 - Assessment--Collection--Deposit.
Section 38-33-8 - Records--Reports and remittances.
Section 38-33-9 - Appeal and enforcement.
Section 38-33-10 - Application for refund.
Section 38-33-11 - Dissemination of information.
Section 38-33-12 - Dissolution of commission--Resumption of activities.