South Dakota Statutes
§ 10-45-29 — Deduction allowed for sales refunds.
Refunds made by a retailer during the reporting period shall be allowed as a deduction in case the retailer included the receipts, for which a refund is made, in the net taxable sales or has previously paid the sales tax.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-45-29 (Deduction allowed for sales refunds.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Citibank, N.A. v. South Dakota Department of Revenue
2015 SD 67 (South Dakota Supreme Court, 2015)
Ernst v. South Dakota Department of Revenue & Regulation
2004 SD 122 (South Dakota Supreme Court, 2004)
Legislative History
SDC 1939, § 57.3310 as amended by SL 1967, ch 329, § 7.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.