10-9-10.1. Removal of mobile home from state--Refund of tax on pro rata basis.
119 words·~1 min read·
/sd/title-10/chapter-10-9/10-9-10-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The owner of a mobile home removed from the state, upon which the tax provided for in this chapter has been paid, may apply and receive on a pro rata basis from the county a refund determined by the number of months remaining in the year. If the owner opted to make two equal payments as provided for in § 10-9-10 and the mobile home is removed from the state prior to July first, the second payment of the mobile home tax is forgiven. In making the pro rata determination, a period of less than one - half month shall be ignored and a period of one - half month or more shall be counted as a full month.