South Dakota § 49-34A-88 Deadline for submitting claim for refund--Department to withhold percentage of refund.

South Dakota Statutes

§ 49-34A-88 — Deadline for submitting claim for refund--Department to withhold percentage of refund.

South Dakota § 49-34A-88

Title 49PUBLIC UTILITIES AND CARRIERS

Ch. 49-32AGAS AND ELECTRIC UTILITIES REGULATION

This text of South Dakota § 49-34A-88 (Deadline for submitting claim for refund--Department to withhold percentage of refund.) 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 § 49-34A-88 (2026).

Text

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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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.