10-45-29. Deduction allowed for sales refunds. Refunds made by a retailer during the reporting period shall be allowed as a deduction in case the retailer included the receipts, for which a refund is made, in the net taxable sales or has previously paid the sales tax.
Source: SDC 1939, § 57.3310 as amended by SL 1967, ch 329, § 7.
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