{"data":{"id":"us-sd/sdcl-10-61-3","jurisdiction":"us-sd","citation":"SDCL § 10-61-3","heading":"Refund request submission--Interest.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-61. FABRICATOR SALES AND USE TAX REFUND"],"source_url":"https://sdlegislature.gov/Statutes/10-61-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"25c5aea320b47e429782875efe999475cc6143803086e985c240a07af840d7bb","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-61-2","next":"us-sd/sdcl-10-61-4"},"notice":"GroundRules: Original legal text. Not legal advice."}