Section 10-9-10.1 - Removal of mobile home from state--Refund of tax on pro rata basis. - South Dakota Statutes

10-9-10.1. Removal of mobile home from state--Refund of tax on pro rata basis. The owner of a mobile home removed from the state, upon which the tax provided for in this chapter has been paid, may apply and receive on a pro rata basis from the county a refund determined by the number of months remaining in the year. If the owner opted to make two equal payments as provided for in § 10-9-10 and the mobile home is removed from the state prior to July first, the second payment of the mobile home tax is forgiven. In making the pro rata determination, a period of less than one-half month shall be ignored and a period of one-half month or more shall be counted as a full month.

Source: SL 1982, ch 90.