§ 10-13-20

S.D. Codified Laws § 10-13-20 (2026)

Construction of chapter.

SL 1992, ch 84 , § 10.

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The provisions of this chapter may not be construed to deny a tax refund pursuant to chapter10-18Aor10-45A.

Source: SL 1992, ch 84 , § 10.