{"data":{"id":"us-sd/sdcl-10-52-17","jurisdiction":"us-sd","citation":"SDCL § 10-52-17","heading":"Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.","body":"A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund of such taxes to a contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B if the contractor or subcontractor meets the requirements provided in § 10-61-1. The ordinance shall provide a procedure for filing an application for the refund and receiving the payment of the refund by the municipality.","path":["TITLE 10. TAXATION","CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW"],"source_url":"https://sdlegislature.gov/Statutes/10-52-17","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"97966a2d8536867f8f27f3402bb5893ec4b99e222b98065a82d54571e7d06ab2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52-16","next":"us-sd/sdcl-10-52-18"},"notice":"GroundRules: Original legal text. Not legal advice."}