Section 10-59-43 - Deadline for filing tax refund claim with storage facility owner based upon certaincourt decision. - South Dakota Statutes

10-59-43. Deadline for filing tax refund claim with storage facility owner based upon certain court decision. Any claim for refund by a taxpayer 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 owner of a mini-storage or self-storage facility on or before September 15, 2009. Each owner of a mini-storage or self-storage facility is immune from any sales tax liability to the taxpayer after September 15, 2009. However, if any sales taxes is refunded by the Department of Revenue and Regulation to the owner, the owner is not immune until the owner has refunded the sales taxes to the taxpayer.

Source: SL 2009, ch 60, § 2.