S.D. Codified Laws § 10-45A-2.1

Current through the 2024 Legislative Session

Section 10-45A-2.1 - Refund denied after refund of real property taxes

No person who receives a refund of real property taxes under the provisions of chapter 10-18A shall be eligible for a refund of retail sales and service tax as provided in this chapter.

SDCL 10-45A-2.1

SL 1976, ch 92, § 10.