Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - FUEL TAXATION
Section 10-47B-145 - Rejection of tax refund claim-Assessment of tax against refund claimant

S.D. Codified Laws § 10-47B-145

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Current through the 2024 Legislative Session
Section 10-47B-145 - Rejection of tax refund claim-Assessment of tax against refund claimant

The secretary may reject any claims for tax refunds which do not conform to the criteria set forth under this chapter or reject any claim which cannot be supported by the claimant's records. The secretary may also assess tax against a refund claimant if it is determined that a refund claim was improperly paid from the claim.

SDCL 10-47B-145

SL 1995, ch 71, § 142; SL 1999, ch 58, § 43.