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South Dakota Codified Laws
Title 10
Chapter 10-61
S.D. Codified Laws ch. 10-61
Fabricator Sales and Use Tax Refund
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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.
10-61-2
Secretary to provide refund claim forms and determine required documentation--Claim denial.
10-61-3
Refund request submission--Interest.
10-61-4
Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.
10-61-5
Right to hearing upon denial of claim--Procedures.
10-61-6
Promulgation of rules concerning refunds.