There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 32 MOTOR VEHICLES
Chapter 05B. Excise Tax On Motor Vehicles
§32-5B-22 No tax refund for early termination of lease.
SD Codified L § 32-5B-22 (through 2011) What's This?
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.
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