South Dakota Codified Laws 10-18A-3. Refund denied after refund of sales tax
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No person who received a refund of retail sales and service tax under the provisions of chapter 10-45A shall be eligible for a refund of real property taxes as provided in this chapter.
Terms Used In South Dakota Codified Laws 10-18A-3
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1976, ch 92, § 10.