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. - 10-61-1. Refund of sales and use tax paid by contractor...

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

Section 10-61-3 - Refund request submission--Interest. - 10-61-3. Refund request submission--Interest. Any person requesting a refund pursuant...

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

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

Section 10-61-6 - Promulgation of rules concerning refunds. - 10-61-6. Promulgation of rules concerning refunds. The secretary of the...