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26.120.24 101st Legislative Session 189
2026 South Dakota Legislature
Senate Bill 189
Introduced by: Senator Howard
Underscores indicate new language.
Overstrikes indicate deleted language.
An Act to provide for an automatic refund of an assessment on crops, livestock, and 1
milk. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3
Section 1. That § 38-10-34 be AMENDED: 4
38-10-34. Any Except as otherwise provided in section 2 of this Act, any person, 5
firm, or corporation subject to the fee provided in this chapter that objects to the collection 6
of the fee may, within sixty days following the collection, apply to the wheat commission 7
for a refund of the fee. Upon the return of the refund application, accompanied by a true, 8
legible record of the invoices delivered by the purchaser to the grower, the commission 9
shall, within thirty days, refund the net amount of the fee collected to the grower. If no 10
request for refund has been made within sixty days after the collection of the fee, the 11
grower shall be is conclusively presumed to have agreed to the deduction. 12
The commission shall make the refund application available online and provide for 13
the electronic submission of the application and all required documentation. 14
Section 2. That a NEW SECTION be added to chapter 38-10: 15
The commission shall develop and implement an alternative refund process by 16
which a grower may, before December thirty -first, file with the commission a single 17
electronic request for an automatic refund of all assessments imposed upon and paid by 18
the grower in accordance with this chapter during the ensuing calendar year. The 19
commission shall provide for the electronic submission of all documentation necessary to 20
obtain the refund. 21
Section 3. That § 38-27-16 be AMENDED: 22
38-27-16. Any Except as otherwise provided in section 4 of this Act, any grower 23
subject to the assessment provided in this chapter, within sixty days following the 24
26.120.24 2 189
Underscores indicate new language.
Overstrikes indicate deleted language.
assessment, may make application to the oilseeds council for a refund of the assessment. 1
Upon return of the refund application accompanied by a record of the assessment by the 2
first purchaser, the grower shall, within sixty days, be refunded the net amount of the 3
assessment collected. However, a grower, for any reason, having paid the assessment 4
more than once on the same sunflowers, safflowers, canola, or flax, upon furnishing proof 5
of this to the council, is entitled to a refund of the overpayment. 6
The council shall make the refund application available online and provide for the 7
electronic submission of the application and all required documentation. 8
Section 4. That a NEW SECTION be added to chapter 38-27: 9
The council shall develop and implement an alternative refund process by which a 10
grower may, before December thirty-first, file with the council a single electronic request 11
for an automatic refund of all assessments imposed upon and paid by the grower in 12
accordance with this chapter during the ensuing calendar year. The council shall provide 13
for the electronic submission of all documentation necessary to obtain the refund. 14
Section 5. That § 38-32-20 be AMENDED: 15
38-32-20. Any Except as otherwise provided in section 6 of this Act, any grower 16
subject to the assessment provided in this chapter may, within sixty days following such 17
assessment, make application to the council for a refund of the assessment. Upon the 18
return of the refund application, accompanied by a record of the assessment by the first 19
purchaser, the grower shall, within sixty days, be refunded the net amount of the 20
assessment collected. However, a grower who has paid the assessment more than once 21
on the same corn is entitled to a refund of the overpayment. 22
The council shall make the refund application available online and provide for the 23
electronic submission of the application and all required documentation. 24
Section 6. That a NEW SECTION be added to chapter 38-32: 25
The council shall develop and implement an alternative refund process by which a 26
grower may, before December thirty-first, file with the council a single electronic request 27
for an automatic refund of all assessments imposed upon and paid by the grower in 28
accordance with this chapter during the ensuing calendar year. The council shall provide 29
for the electronic submission of all documentation necessary to obtain the refund. 30
Section 7. That § 38-33-10 be AMENDED: 31
26.120.24 3 189
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Overstrikes indicate deleted language.
38-33-10. Within ninety days following the assessment, Except as otherwise 1
provided in section 8 of this Act, any seller subject to the assessment provided in §§ 38-2
33-1 to 38-33-12, inclusive, may, within sixty days following the assessment, apply to the 3
commission for a refund of the assessment. The refund application shall must be 4
accompanied by a copy of the record of the assessment on the sale. The commission shall 5
refund the amount of the assessment collected within sixty days of receiving a valid refund 6
application. 7
The commission shall make the refund application available online and provide for 8
the electronic submission of the application and all required documentation. 9
Section 8. That a NEW SECTION be added to chapter 38-33: 10
The commission shall develop and implement an alternative refund process by 11
which a seller may, before December thirty -first, file with the commission a single 12
electronic request for an automatic refund of all assessments imposed upon and paid by 13
the seller in accordance with this chapter during the ensuing calendar year. The 14
commission shall provide for the electronic submission of all documentation necessary to 15
obtain the refund. 16
Section 9. That § 38-34-18 be AMENDED: 17
38-34-18. Any Except as otherwise provided in section 10 of this Act, any grower 18
subject to the assessment provided in this chapter, within sixty days following the 19
assessment, may apply to the council for a refund of the assessment. Upon return of the 20
refund application accompanied by a record of the assessment by the first purchaser, the 21
grower shall, within sixty days, be refunded the net amount of the assessment collected. 22
Additionally, a grower, who for any reason, pays the assessment more than once on the 23
same pulse crops, upon furnishing proof of this to the council, is entitled to a refund of 24
the overpayment. 25
The council shall make the refund application available online and provide for the 26
electronic submission of the application and all required documentation. 27
28
Section 10. That a NEW SECTION be added to chapter 38-34: 29
The council shall develop and implement an alternative refund process by which a 30
grower may, before December thirty-first, file with the council a single electronic request 31
for an automatic refund of all assessments imposed upon and paid by the grower in 32
26.120.24 4 189
Underscores indicate new language.
Overstrikes indicate deleted language.
accordance with this chapter during the ensuing calendar year. The council shall provide 1
for the electronic submission of all documentation necessary to obtain the refund. 2
Section 11. That § 40-31-17 be AMENDED: 3
40-31-17. Any producer desiring a refund of an assessment paid under this 4
chapter must himself make written shall file an application to with the secretary of the 5
American Dairy Association of South Dakota therefor. Such application may only be made 6
on an annual basis and may only be made within thirty days after July first, of each year 7
on forms provided by the association. Upon receipt of such completed refund application 8
upon such forms, the association. The application must be filed on or before September 9
first for the period beginning July first of the previous year through June thirtieth of the 10
year of filing. 11
The secretary of the association shall, within thirty sixty days of receiving the 12
application, approve the voucher for payment of the net refund due such the producer and 13
transmit such the voucher to the state auditor. The association shall make the application 14
available in printed form upon request and electronically online. 15
The association shall provide for the electronic submission of the application and 16
all required documentation. 17