Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
Section 10-59-24.1 - Over-collected sales or use taxes-Purchaser notice to seller requesting refund-Response

S.D. Codified Laws § 10-59-24.1

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Current through the 2024 Legislative Session
Section 10-59-24.1 - Over-collected sales or use taxes-Purchaser notice to seller requesting refund-Response

No purchaser has a cause of action against a seller for over-collected sales or use taxes until the purchaser has provided written notice to a seller requesting a refund of over-collected sales or use taxes and the seller has had sixty days to respond. The notice to the seller shall contain the information necessary to determine the validity of the request.

SDCL 10-59-24.1

SL 2005, ch 85, § 1.