Section 38-27-16 - Refunds--Applications. - South Dakota Statutes

38-27-16. Refunds--Applications. Any grower subject to the assessment provided in this chapter, within sixty days following the assessment, may make application to the oilseeds council for a refund of the assessment. Upon 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, for any reason, having paid the assessment more than once on the same sunflowers, safflowers, canola, or flax, upon furnishing proof of this to the council, is entitled to a refund of the overpayment.

Source: SL 1980, ch 273, § 13; SL 1985, ch 314, § 7; SL 1986, ch 336; SL 1989, ch 346, § 15; SL 1990, ch 322.