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. Source: SL 2005, ch 86 , § 6; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
Promulgation of rules concerning refunds
SDCL § 10-61-6 — under FABRICATOR SALES AND USE TAX REFUND.
SDCL § 10-61-6