S.D. Codified Laws § 10-61-3

Current through the 2024 Legislative Session

Section 10-61-3 - Refund request submission-Interest

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 § 10-59-19. No interest may be paid on the refund amount.

SDCL 10-61-3

SL 2005, ch 86, §3; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.