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

SDCL § 10-61-6: Promulgation of rules concerning refunds.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-61. FABRICATOR SALES AND USE TAX REFUND

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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