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U.S. State Codes
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South-Dakota
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Title 10 - Taxation
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Chapter 61 - Fabricator Sales and Use Tax Refund
Chapter 61 - Fabricator Sales and Use Tax Refund
§ 10-61-1 Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.
§ 10-61-2 Secretary to provide refund claim forms and determine required documentation--Claim denial.
§ 10-61-3 Refund request submission--Interest.
§ 10-61-4 Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.
§ 10-61-5 Right to hearing upon denial of claim--Procedures.
§ 10-61-6 Promulgation of rules concerning refunds.