South Dakota Code § 32-5B-22

No tax refund for early termination of lease
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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.

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