South Dakota Statutes
§ 10-9-10.1 — Removal of mobile home from state--Refund of tax on pro rata basis.
South Dakota § 10-9-10.1
This text of South Dakota § 10-9-10.1 (Removal of mobile home from state--Refund of tax on pro rata basis.) 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 § 10-9-10.1 (2026).
Text
The owner of a mobile home removed from the state, upon which the tax provided for in this chapter has been paid, may apply and receive on a pro rata basis from the county a refund determined by the number of months remaining in the year. If the owner opted to make two equal payments as provided for in § 10-9-10 and the mobile home is removed from the state prior to July first, the second payment of the mobile home tax is forgiven. In making the pro rata determination, a period of less than one - half month shall be ignored and a period of one - half month or more shall be counted as a full month.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 1982, ch 90.
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 § 10-9-10.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-9-10.1.