<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-18A-3 - Refund denied after refund of sales tax. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038028Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038028SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038028CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038028Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038028DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038028000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038028SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038028SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038028Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-18A-3"><span class="s2038028SENU">10-18A-3</span></a><span xml:space="preserve" class="s2038028SENU">. </span><span class="s2038028CL">Refund denied after refund of sales tax.</span></p><p dir="ltr" class="s2038028Normal-000000"><span xml:space="preserve" class="s2038028DefaultParagraphFont">No person who received a refund of retail sales and service tax under the provisions of chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45A"><span class="s2038028DefaultParagraphFont">10-45A</span></a><span xml:space="preserve" class="s2038028DefaultParagraphFont"> shall be eligible for a refund of real property taxes as provided in this chapter.</span></p><p dir="ltr" class="s2038028Normal"><span xml:space="preserve" class="s2038028000001"> </span></p><p dir="ltr" class="s2038028Normal"><span class="s2038028SCL">Source:</span><span xml:space="preserve" class="s2038028SCL-000002"> SL 1976, ch 92, § 10.</span></p></div></body></html>