State Codes and Statutes
Statutes > South-dakota > Title-10 > Chapter-45b > Statute-10-45b-8-410-45B-8.4. Time for submission of refund claim. No claim for refund pursuant to this chapter may be considered by the department if the claim for refund is received twelve months after the thirty-six month time period of § 10-45B-2.2. Moreover, any such claim is barred from any future refund eligibility.
Source: SL 2010, ch 61, § 12.
