South Dakota Statutes
§ 10-52-17 — Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.
South Dakota § 10-52-17
This text of South Dakota § 10-52-17 (Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-52-17 (2026).
Text
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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Legislative History
SL 2006, ch 60, § 1.
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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-52-17, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-52-17.