32-5B-22. No tax refund for early termination of lease.
37 words·~1 min read·
/sd/title-32/chapter-32-5/32-5b-22A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If the lease is terminated prior to the termination date contained in the lease agreement, no refund may be allowed for tax previously paid under §§ 32-5B-1 , 32-5B-1.1 , 32-5B-4(7), and 32-5B-21 to 32-5B-24 , inclusive.