SDCL § 10-61-3: Refund request submission--Interest.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-61. FABRICATOR SALES AND USE TAX REFUND
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON