§ 10-61-1 Refund of sales and use tax paid by contractor or subcontractor upon certainfabricated tangible personal property–Application
§ 10-61-2 Secretary to provide refund claim forms and determine required documentation–Claim denial
§ 10-61-3 Refund request submission–Interest
§ 10-61-4 Claim rejection upon fraudulent presentation or failure to meet conditions–Debt–Lien
§ 10-61-5 Right to hearing upon denial of claim–Procedures
§ 10-61-6 Promulgation of rules concerning refunds
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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 61 - Fabricator Sales and Use Tax Refund

  • Contract: A legal written agreement that becomes binding when signed.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See South Dakota Codified Laws 2-14-2
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2