{"data":{"id":"us-sd/sdcl-10-61-6","jurisdiction":"us-sd","citation":"SDCL § 10-61-6","heading":"Promulgation of rules concerning refunds.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-61. FABRICATOR SALES AND USE TAX REFUND"],"source_url":"https://sdlegislature.gov/Statutes/10-61-6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a0a3e3205d509ae5f3395a1c6b4eee0914f0393c658df369c1c82a108f45fe45","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-61-5","next":"us-sd/sdcl-10-62-1"},"notice":"GroundRules: Original legal text. Not legal advice."}