2-2-6: TAX REFUND:
   A.   Pursuant to South Dakota Codified Law 10-52-17 and 10-61-1, qualified contractors and subcontractors may obtain a refund of the municipal sales and use tax if they meet the requirements for a refund for the tax by the state of South Dakota for the state tax.
   B.   The applicant for the refund shall attach a copy of the application made to the state of South Dakota for the refund pursuant to South Dakota Codified Law chapter 10-61.
   C.   The application will be made on such forms as prescribed by the finance officer of the city of Mitchell and include any supporting documents requested by the finance officer.
   D.   No interest will be paid on any refund.
   E.   Claims for a refund must be made within two (2) years of the payment of the tax. (Ord. 2226, 11-21-2006)