South Dakota Statutes
§ 10-18A-3 — Refund denied after refund of sales tax.
South Dakota § 10-18A-3
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-18PROPERTY TAX REFUND FOR ELDERLY AND DISABLED PERSONS
This text of South Dakota § 10-18A-3 (Refund denied after refund of sales tax.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-18A-3 (2026).
Text
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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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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-18A-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-18A-3.