South Dakota Statutes
§ 10-45A-2.1 — Refund denied after refund of real property taxes.
South Dakota § 10-45A-2.1
This text of South Dakota § 10-45A-2.1 (Refund denied after refund of real property taxes.) 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 § 10-45A-2.1 (2026).
Text
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.
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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 § 10-45A-2.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45A-2.1.