AMENDMENT FOR PRINTED BILL
42fc
___________________ moved that SB 42 be amended as follows:
On the printed bill, delete everything after the enacting clause and insert:
"
Section 1. That chapter
10-59
be amended by adding thereto a NEW SECTION to read as
follows:
Notwithstanding any provision of this chapter, any claim for refund that is based upon or arose
because of the South Dakota Supreme Court's decision in In the Matter of the Sales Tax Liability of
James Pirmantgen & Patricia Carlson, 2008 SD 127 (December 23, 2008), must be filed with the
Department of Revenue and Regulation on or before July 1, 2009. Notwithstanding any provision
of this chapter, any claim for refund that is based upon or arose because of the South Dakota
Supreme Court's decision in In the Matter of the Sales Tax Liability of James Pirmantgen & Patricia
Carlson, 2008 SD 127 (December 23, 2008), that is filed with the Department of Revenue and
Regulation after July 1, 2009, is forever barred from refund eligibility."