38-33-10. Application for refund.
68 words·~1 min read·
/sd/title-38/chapter-38-33/38-33-10A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Within ninety days following the assessment, any seller subject to the assessment provided in §§ 38-33-1 to 38-33-12 , inclusive, may apply to the commission for a refund of the assessment. The refund application shall be accompanied by a copy of the record of the assessment on the sale. The commission shall refund the amount of the assessment collected within sixty days of receiving a valid refund application.