South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:09 - Use tax
Chapter 64:09:01 - Interpretive rules
Section 64:09:01:28 - Tax credit disallowed
Universal Citation: SD Admin Rules 64:09:01:28
Current through Register Vol. 51, page 43, September 23, 2024
The amount of use tax owed to this state by a taxpayer may not be reduced for sales or use taxes paid to another state pursuant to SDCL 10-46-6.1 and 10-46-34.1, if the sales or use tax paid to the other state was refunded to the taxpayer.
General Authority: SDCL 10-46-35.1(3).
Law Implemented: SDCL 10-46-6.1, 10-46-34.1.
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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