10-61-3. Refund request submission--Interest.
48 words·~1 min read·
/sd/title-10/chapter-10-61/10-61-3A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.