Promulgation of rules concerning refunds.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Fabricator Sales And Use Tax Refund
  5. Promulgation of rules concerning refunds.

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10-61-6. Promulgation of rules concerning refunds.

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.

Source: SL 2005, ch 86, §6; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.


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