GroundRules
SDCL § 32-5B-22: No tax refund for early termination of lease.
Where this section sits in the code
- TITLE 32. MOTOR VEHICLES
- CHAPTER 32-5B. EXCISE TAX ON MOTOR VEHICLES
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.
Collected 2026-09-03T15:18:57Z. Source file · JSON