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Statutes > South Dakota Laws > Title 32 - MOTOR VEHICLES > Chapter 05B - Excise Tax On Motor Vehicles > Section 32-5B-22 - No tax refund for early termination of lease.

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SOUTH DAKOTA STATUTES AND CODES

Section 32-5B-22 - No tax refund for early termination of lease.

32-5B-22. No tax refund for early termination of lease. If the lease is terminated prior to the termination date contained in the lease agreement, no refund may be allowed for tax previously paid under §§ 32-5B-1, 32-5B-1.1, 32-5B-4(7), and 32-5B-21 to 32-5B-24, inclusive.

Source: SL 2000, ch 145, § 5.

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