10-45-29. Deduction allowed for sales refunds.Refunds made by a retailer during the reporting period shall be allowed as a deduction in case the retailer included the receipts, for which a refund is made, in the net taxable sales or has previously paid the sales tax. Source: SDC 1939, §57.3310 as amended by SL 1967, ch 329, §7.
South Dakota Legal Code