South Dakota Statutes
§ 32-5B-22 — No tax refund for early termination of lease.
South Dakota § 32-5B-22
This text of South Dakota § 32-5B-22 (No tax refund for early termination of lease.) 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 § 32-5B-22 (2026).
Text
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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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Repealed§ 32-1-2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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 32-5B-22, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/32-5B-22.