64:09:01:28.  Tax credit disallowed. The amount of use tax owed to this state by a taxpayer may not be reduced for sales or use taxes paid to another state pursuant to SDCL 10-46-6.1 and 10-46-34.1, if the sales or use tax paid to the other state was refunded to the taxpayer.

          Source: 30 SDR 40, effective September 29, 2003.

          General Authority:SDCL 10-46-35.1(3).

          Law Implemented:SDCL 10-46-6.1, 10-46-34.1.