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- Title 10. Taxation
- Chapter 59. Uniform Administration of Certain State Taxes
SDCL 10-59-24.1 Over-Collected Sales Or Use Taxes-Purchaser Notice to Seller Requesting Refund-Response
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 10-59-24.1 |
No purchaser has a cause of action against a seller for over-collected sales or use taxes until the purchaser has provided written notice to a seller requesting a refund of over-collected sales or use taxes and the seller has had sixty days to respond. The notice to the seller shall contain the information neces...
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