32-5B-22 — No tax refund for early termination of lease.
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32-5B-22.
No tax refund for early termination of lease.
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.
Source: SL 2000, ch 145, § 5.