South Dakota Statutes

§ 10-61-3 — Refund request submission--Interest.

South Dakota § 10-61-3
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-61FABRICATOR SALES AND USE TAX REFUND

This text of South Dakota § 10-61-3 (Refund request submission--Interest.) 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 § 10-61-3 (2026).

Text

Any person requesting a refund pursuant to §§ 10-61-1 to 10-61-6 , inclusive, shall submit a request for a refund on a form provided by the Department of Revenue. The request shall be submitted pursuant to § 10-59-19 . No interest may be paid on the refund amount.

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Legislative History

SL 2005, ch 86, § 3; SL 2011, ch 1 (Ex. Ord.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-61-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-61-3.