§ 10-13-20 Construction of chapter.

SD Codified L § 10-13-20 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

10-13-20. Construction of chapter. The provisions of this chapter may not be construed to deny a tax refund pursuant to chapter 10-18A or 10-45A.

Source: SL 1992, ch 84, § 10.