S.D. Codified Laws § 38-32-20
Current through the 2024 Legislative Session
Any grower subject to the assessment provided in this chapter may, within sixty days following such assessment, make application to the council for a refund of the assessment. Upon the return of the refund application, accompanied by a record of the assessment by the first purchaser, the grower shall, within sixty days, be refunded the net amount of the assessment collected. However, a grower who has paid the assessment more than once on the same corn is entitled to a refund of the overpayment.
SDCL 38-32-20