Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 18A - Property Tax Refund For Aged And Disabled Persons > Section 10-18A-3 - Refund denied after refund of sales tax.

Section 10-18A-3 - Refund denied after refund of sales tax.

10-18A-3. Refund denied after refund of sales tax. No person who received a refund of retail sales and service tax under the provisions of chapter 10-45A shall be eligible for a refund of real property taxes as provided in this chapter.

Source: SL 1976, ch 92, § 10.