South Dakota
Title 10 · Chapter 10-61
6 entries
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10-61-1. Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.
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10-61-2. Secretary to provide refund claim forms and determine required documentation--Claim denial.
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10-61-3. Refund request submission--Interest.
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10-61-4. Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.
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10-61-5. Right to hearing upon denial of claim--Procedures.
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10-61-6. Promulgation of rules concerning refunds.