South Dakota Statutes

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

South Dakota·Title 10 TAXATION·Ch. 10-61 FABRICATOR SALES AND USE TAX REFUND
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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