Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45B - Tax Refunds For Construction Of Agricultural Processing And New Business Facilities > Section 10-45B-15 - Public information open to public inspection.

Section 10-45B-15 - Public information open to public inspection.

10-45B-15. Public information open to public inspection. The name of any person or entity that receives a refund or credit of sales, use, or contractors excise tax pursuant to this chapter and the amount of any such refund or credit is public information and shall be available and open to public inspection as provided in § 1-27-1.

Source: SL 2009, ch 10, § 23.