Section 10-59-42 - Deadline for filing tax refund claim with department based upon certain courtdecision. - South Dakota Statutes

10-59-42. Deadline for filing tax refund claim with department based upon certain court decision. Notwithstanding any provision of this chapter, any claim for refund that is based upon or arose because of the South Dakota Supreme Court's decision in In the Matter of the Sales Tax Liability of James Pirmantgen & Patricia Carlson, 2008 SD 127 (December 23, 2008), must be filed with the Department of Revenue and Regulation on or before October 1, 2009. Notwithstanding any provision of this chapter, any claim for refund that is based upon or arose because of the South Dakota Supreme Court's decision in In the Matter of the Sales Tax Liability of James Pirmantgen & Patricia Carlson, 2008 SD 127 (December 23, 2008), that is filed with the Department of Revenue and Regulation after October 1, 2009, is forever barred from refund eligibility.

Source: SL 2009, ch 60, § 1.