S.D. Codified Laws § 32-5B-22 (2026) – No tax refund for early termination of lease. | Midpage
§ 32-5B-22
S.D. Codified Laws § 32-5B-22 (2026)
No tax refund for early termination of lease.
SL 2000, ch 145 , § 5.
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.