South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-18A-3 — Refund denied after refund of sales tax

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.

Last amended: Source: SL 1976, ch 92 , § 10. Effective July 1, 2026 10-18A-3 . Repealed. Source: SL 1976, ch 92 , § 10; SL 2026, ch 37 , § 15.

Source: official text