Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45A - Retail Sales And Service Tax Refunds > Section 10-45A-2.1 - Refund denied after refund of real property taxes.

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

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.