Section 38-33-10 - Application for refund. - South Dakota Statutes

38-33-10. Application for refund. Within ninety days following the assessment, any seller subject to the assessment provided in §§ 38-33-1 to 38-33-12, inclusive, may apply to the commission for a refund of the assessment. The refund application shall be accompanied by a copy of the record of the assessment on the sale. The commission shall refund the amount of the assessment collected within sixty days of receiving a valid refund application.

Source: SL 2001, ch 219, § 14.