South Dakota Statutes
§ 10-59-24.2 — Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.
South Dakota § 10-59-24.2
This text of South Dakota § 10-59-24.2 (Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.) 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 § 10-59-24.2 (2026).
Text
In connection with a purchaser's written notice to a seller requesting a refund of over-collected sales or use taxes pursuant to § 10-59-24.1 , a seller is presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller uses either a provider or a system, including a proprietary system, that is certified by the state or the Streamlined Sales Tax Governing Board; and has remitted to the state all taxes collected less any deductions, credits, or collection allowances.
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Legislative History
SL 2005, ch 85, § 2.
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 § 10-59-24.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-24.2.