10-61-6. Promulgation of rules concerning refunds.
31 words·~1 min read·
/sd/title-10/chapter-10-61/10-61-6·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.