South Dakota Codified Laws 10-59-24.2. Notice requesting refund of over-collected sales or use taxes–Presumption of reasonable business practice
Current as of: 2023 | Check for updates
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In connection with a purchaser’s written notice to a seller requesting a refund of over-collected sales or use taxes pursuant to § 10-59-24.1, a seller is presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller uses either a provider or a system, including a proprietary system, that is certified by the state or the Streamlined Sales Tax Governing Board; and has remitted to the state all taxes collected less any deductions, credits, or collection allowances.
Terms Used In South Dakota Codified Laws 10-59-24.2
- written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2
Source: SL 2005, ch 85, § 2.