10-61-3. Refund request submission--Interest.
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.
Source: SL 2005, ch 86, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.