Statutes, codes, and regulations
South Dakota Codified Laws
Title 32 - MOTOR VEHICLES
Chapter 5B - EXCISE TAX ON MOTOR VEHICLES
Section 32-5B-22 - No tax refund for early termination of lease

S.D. Codified Laws § 32-5B-22

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Current through the 2024 Legislative Session
Section 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.

SDCL 32-5B-22

SL 2000, ch 145, §5.