S.D. Codified Laws § 32-5B-22

No tax refund for early termination of lease

Last amended: 2000Year: 2025Length: 44 wordsOfficial source
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.
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