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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-61-3: Refund request submission--Interest.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. 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

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