South Dakota Statutes
§ 10-61-6 — Promulgation of rules concerning refunds.
The secretary of the Department of Revenue shall promulgate rules, pursuant to chapter 1-26 , concerning the procedures for filing refund claims and the requirements necessary to qualify for a refund.
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Legislative History
SL 2005, ch 86, § 6; SL 2011, ch 1 (Ex. Ord.
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
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