Repealed by SL 2002, ch 64 , § 48, as amended by SL 2003, ch 61 , § 22, effective January 1, 2005

10-52-17 Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property. 10-52-18 Timely filing of returns and payment of taxes--Extension--Penalty or interest.