State Codes and Statutes

Statutes > South-dakota > Title-32 > Chapter-05b > Statute-32-5b-22

32-5B-22. No tax refund for early termination of lease. If the lease is terminated prior to the termination date contained in the lease agreement, no refund may be allowed for tax previously paid under §§ 32-5B-1, 32-5B-1.1, 32-5B-4(7), and 32-5B-21 to 32-5B-24, inclusive.

Source: SL 2000, ch 145, § 5.

State Codes and Statutes

Statutes > South-dakota > Title-32 > Chapter-05b > Statute-32-5b-22

32-5B-22. No tax refund for early termination of lease. If the lease is terminated prior to the termination date contained in the lease agreement, no refund may be allowed for tax previously paid under §§ 32-5B-1, 32-5B-1.1, 32-5B-4(7), and 32-5B-21 to 32-5B-24, inclusive.

Source: SL 2000, ch 145, § 5.