South Dakota Codified Laws > Title 10 > Chapter 61 – Fabricator Sales and Use Tax Refund


§ 10-61-1	Refund of sales and use tax paid by contractor or subcontractor upon certainfabricated tangible personal property–Application
§ 10-61-2	Secretary to provide refund claim forms and determine required documentation–Claim denial
§ 10-61-3	Refund request submission–Interest
§ 10-61-4	Claim rejection upon fraudulent presentation or failure to meet conditions–Debt–Lien
§ 10-61-5	Right to hearing upon denial of claim–Procedures
§ 10-61-6	Promulgation of rules concerning refunds

Contract: A legal written agreement that becomes binding when signed.
Lien: A claim against real or personal property in satisfaction of a debt.
Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Personal property: includes money, goods, chattels, things in action, and evidences of debt. See South Dakota Codified Laws 2-14-2
Personal property: All property that is not real property.
Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2