No person who received a refund of retail sales and service tax under the provisions of chapter 10-45A shall be eligible for a refund of real property taxes as provided in this chapter.
S.D. Codified Laws § 10-18A-3
Refund denied after refund of sales tax
Source: SL 1976, ch 92, § 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.