South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 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 .

Last amended: Source: SL 1992, ch 84 , § 10. Effective July 1, 2026 10-13-20 . No effect on retail sales and service tax refund. The provisions of this chapter may not be construed to deny a tax refund pursuant to chapter 10-45A . Source: SL 1992, ch 84 , § 10; SL 2026, ch 37 , § 6.

Source: official text