{"data":{"id":"us-sd/sdcl-10-13-20","jurisdiction":"us-sd","citation":"SDCL § 10-13-20","heading":"No effect on retail sales and service tax refund.","body":"The provisions of this chapter may not be construed to deny a tax refund pursuant to chapter 10-45A.","path":["TITLE 10. TAXATION","CHAPTER 10-13. PROPERTY TAX RELIEF"],"source_url":"https://sdlegislature.gov/Statutes/10-13-20","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"658fad99116056465d073683c9051c7b4db935bfb0348c0feec2ebdd1fd45e6e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-13-11","next":"us-sd/sdcl-10-13-21"},"notice":"GroundRules: Original legal text. Not legal advice."}