South Dakota Statutes
§ 32-5B-22 — No tax refund for early termination of lease.
If the lease is terminated prior to the termination date contained in the lease agreement, no refund may be allowed for tax previously paid under §§ 32-5B-1 , 32-5B-1.1 , 32-5B-4(7), and 32-5B-21 to 32-5B-24 , inclusive.
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South Dakota § 32-5B-22 (No tax refund for early termination of lease.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2000, ch 145, § 5.
Nearby Sections
15
§ 32-1-1
§ 32-1-1§ 32-1-1.1
Repealed§ 32-1-2
§ 32-1-2§ 32-1-4
§ 32-1-4§ 32-10-1
Definitions.