Material fabricators sales and use tax refund.
A contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B may
apply for a refund of South Dakota sales and use tax paid by such contractor if:
Any person requesting a refund pursuant to this Act shall submit a request for a
refund on a form provided by the Department of Revenue and Regulation. The request shall be
submitted pursuant to
10-59-19. No interest may be paid on the refund amount.
If any claim has been fraudulently presented or supported as to any item in the claim,
or if the claimant fails to meet all the conditions of section 1 of this Act, then the claim may be
rejected in its entirety; and all sums previously refunded to the claimant constitutes a debt to the
state and a lien in favor of the state upon all property and rights to property whether real or
personal belonging to the claimant and may be recovered in an action of debt.
Any person aggrieved by the denial in whole or in part of a refund claimed under
this Act, may within thirty days after service of the notice of such denial by the secretary of the
Department of Revenue and Regulation, demand and is entitled to a hearing, upon notice, before
the secretary. The hearing shall be conducted pursuant to chapter 1-26.
The secretary of the Department of Revenue and Regulation shall promulgate rules,
pursuant to chapter 1-26, concerning the procedures for filing refund claims and the requirements
necessary to qualify for a refund.