South Dakota Statutes
§ 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.
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South Dakota § 10-52-17 (Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2006, ch 60, § 1.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
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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
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