South Dakota Statutes
§ 10-45-1.2 — Gross receipts not to include refunded sale price of property.
South Dakota § 10-45-1.2
This text of South Dakota § 10-45-1.2 (Gross receipts not to include refunded sale price of property.) 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 § 10-45-1.2 (2026).
Text
For purposes of the tax imposed by this chapter, the sale price of property returned by customers are not gross receipts if the full sale price thereof is refunded either in cash or by credit.
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Legislative History
SL 2002, ch 64, § 15.
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 § 10-45-1.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-1.2.