§ 10-13-20

S.D. Codified Laws § 10-13-20 (2026)

No effect on retail sales and service tax refund.

SL 1992, ch 84 , § 10; SL 2026, ch 37 , § 6.

The provisions of this chapter may not be construed to deny a tax refund pursuant to chapter 10-45A.

Source: SL 1992, ch 84 , § 10; SL 2026, ch 37 , § 6.