South Dakota Statutes
§ 49-34A-88 — Deadline for submitting claim for refund--Department to withhold percentage of refund.
South Dakota·Title 49 PUBLIC UTILITIES AND CARRIERS·Ch. 49-32A GAS AND ELECTRIC UTILITIES REGULATION
Any claim for refund shall be submitted to the department on or before the last day of the month following each quarterly period. The secretary shall determine the amount of the tax refund. Ninety percent of the amount of refund shall be paid to the claimant in accordance with §§ 10-59-22 and 10-59-23 , and ten percent shall be withheld by the department. No interest shall be paid on the refund amount.
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South Dakota § 49-34A-88 (Deadline for submitting claim for refund--Department to withhold percentage of refund.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2001, ch 257, § 9.
Nearby Sections
15
§ 49-1-1
Repealed§ 49-1-10
Hearings before commission--Oaths.§ 49-1-11
Rules of commission.§ 49-1-13
Annual report to Governor--Contents.§ 49-1-13.1
Repealed§ 49-1-16
Duties of state's attorneys.§ 49-1-17
Repealed§ 49-1-19
Appeals from commission.