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S.D. Codified Laws § 10-18-11

Credit to county for state tax abated or refunded

Source: SL 1917, ch 130, § 6; RC 1919, § 6818; SDC 1939, § 57.0804.

Whenever any state tax is so ordered abated or refunded, the county shall be entitled to proper credit therefor in its account with the state.

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.