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SOUTH DAKOTA STATUTES AND CODES
Section 10-45A-2.1 - Refund denied after refund of real property taxes.
10-45A-2.1. Refund denied after refund of real property taxes. No person who receives a refund of real property taxes under the provisions of chapter 10-18A shall be eligible for a refund of retail sales and service tax as provided in this chapter.
Source: SL 1976, ch 92, § 10.
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