Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
No interest may be paid on the refund amount
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Source: SL 2005, ch 86 , § 3; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application
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A contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B may apply for a refund of South Dakota sales and use tax paid by such contractor if: (1) The sales and use tax subject to the refund request was paid by the contractor or subcontractor requesting the refu…
SDCL § 10-61-2 Secretary to provide refund claim forms and determine required documentation--Claim denial
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Any claim for refund shall be submitted on forms prescribed by the secretary of the Department of Revenue and shall be supported by such documentation as the secretary may require. The secretary may deny any claim if the claimant has failed to provide the information or documenta…
SDCL § 10-61-3 Refund request submission--Interest
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Any person requesting a refund pursuant to §§ 10-61-1 to 10-61-6 , inclusive, shall submit a request for a refund on a form provided by the Department of Revenue. The request shall be submitted pursuant to §
SDCL § 10-61-4 Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien
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If any claim has been fraudulently presented or supported as to any item in the claim, or if the claimant fails to meet all the conditions of § 10-61-1 , then the claim may be rejected in its entirety; and all sums previously refunded to the claimant constitutes a debt to the sta…
SDCL § 10-61-5 Right to hearing upon denial of claim--Procedures
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Any person aggrieved by the denial in whole or in part of a refund claimed under §§ 10-61-1 to 10-61-6 , inclusive, may within thirty days after service of the notice of such denial by the secretary of the Department of Revenue, demand and is entitled to a hearing, upon notice, b…
SDCL § 10-61-6 Promulgation of rules concerning refunds
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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. …