Chapter
FABRICATOR SALES AND USE TAX REFUND
- S.D. Codified Laws § 10-61-1— Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application
- S.D. Codified Laws § 10-61-2— Secretary to provide refund claim forms and determine required documentation--Claim denial
- S.D. Codified Laws § 10-61-3— Refund request submission--Interest
- S.D. Codified Laws § 10-61-4— Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien
- S.D. Codified Laws § 10-61-5— Right to hearing upon denial of claim--Procedures
- S.D. Codified Laws § 10-61-6— Promulgation of rules concerning refunds