The provisions of this chapter may not be construed to deny a tax refund pursuant to chapter 10-18A or 10-45A.
S.D. Codified Laws § 10-13-20
Construction of chapter
Source: SL 1992, ch 84, § 10
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.