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SOUTH DAKOTA STATUTES AND CODES
Section 10-18A-3 - Refund denied after refund of sales tax.
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.
Source: SL 1976, ch 92, § 10.
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