S.D. Admin. R. 64:09:01:28

Current through Register Vol. 51, page 71, January 6, 2025

Section 64:09:01:28 - Tax credit disallowed

The amount of use tax owed to this state by a taxpayer may not be reduced for sales or use taxes paid to another state pursuant to SDCL 10-46-6.1 and 10-46-34.1, if the sales or use tax paid to the other state was refunded to the taxpayer.

S.D. Admin. R. 64:09:01:28

30 SDR 40, effective 9/29/2003.

General Authority: SDCL 10-46-35.1(3).

Law Implemented: SDCL 10-46-6.1, 10-46-34.1.