South Dakota Codified Laws 38-10-34. Application for refund of fee erroneously collected–Time for refund–Waiver byfailure to file claim
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Any person, firm, or corporation subject to the fee provided in this chapter that objects to the collection of the fee may, within sixty days following the collection, apply to the wheat commission for a refund of the fee. Upon the return of the refund application, accompanied by a true, legible record of the invoices delivered by the purchaser to the grower, the commission shall, within thirty days, refund the net amount of the fee collected to the grower. If no request for refund has been made within sixty days after the collection of the fee, the grower shall be conclusively presumed to have agreed to the deduction.
Terms Used In South Dakota Codified Laws 38-10-34
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1961, ch 11, § 17; SL 1985, ch 309, § 2; SL 1990, ch 318, § 4.