State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45a > Statute-10-45a-2-1

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.

Source: SL 1976, ch 92, § 10.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45a > Statute-10-45a-2-1

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.

Source: SL 1976, ch 92, § 10.