S.D. Codified Laws § 10-61-6

Current through the 2024 Legislative Session

Section 10-61-6 - Promulgation of rules concerning refunds

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.

SDCL 10-61-6

SL 2005, ch 86, §6; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.