§ 10-45A-2.1 Refund denied after refund of real property taxes.

SD Codified L § 10-45A-2.1 (2019) (N/A)
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10-45A-2.1. Refund denied after refund of real property taxes. 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.

Source: SL 1976, ch 92, § 10.