South Dakota Statutes
§ 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.
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South Dakota § 10-18A-3 (Refund denied after refund of sales tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1976, ch 92, § 10.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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