South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:29 - Motor vehicle registration
Chapter 64:29:02 - Interpretations
Section 64:29:02:04 - Receipt required for refunds
Universal Citation: SD Admin Rules 64:29:02:04
Current through Register Vol. 51, page 43, September 23, 2024
Taxpayers may apply for a refund when proof of tax paid by them in another state is later presented to the county treasurer. Proof shall consist of a certificate from a licensed dealer, a bill of sale, a receipt, or other tangible evidence showing the type and amount of tax paid. Upon approval of the refund by the department, it will notify the county treasurer of the amount of tax to refund the taxpayer.
General Authority: SDCL 32-5-111, 32-5B-15.
Law Implemented: SDCL 32-5B-11.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
