S.D. Admin. R. 64:29:02:04
Current through Register Vol. 51, page 67, December 16, 2024
Taxpayers may apply for a refund when proof of tax paid by them in another state is later presented to the county treasurer. Proof shall consist of a certificate from a licensed dealer, a bill of sale, a receipt, or other tangible evidence showing the type and amount of tax paid. Upon approval of the refund by the department, it will notify the county treasurer of the amount of tax to refund the taxpayer.
S.D. Admin. R. 64:29:02:04
General Authority: SDCL 32-5-111, 32-5B-15.
Law Implemented: SDCL 32-5B-11.