South Dakota Statutes
§ 10-59-24.1 — Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.
South Dakota § 10-59-24.1
This text of South Dakota § 10-59-24.1 (Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.) 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 § 10-59-24.1 (2026).
Text
No purchaser has a cause of action against a seller for over-collected sales or use taxes until the purchaser has provided written notice to a seller requesting a refund of over-collected sales or use taxes and the seller has had sixty days to respond. The notice to the seller shall contain the information necessary to determine the validity of the request.
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Legislative History
SL 2005, ch 85, § 1.
Nearby Sections
15
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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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Bluebook (online)
South Dakota § 10-59-24.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-24.1.