{"data":{"id":"us-sd/sdcl-32-5b-22","jurisdiction":"us-sd","citation":"SDCL § 32-5B-22","heading":"No tax refund for early termination of lease.","body":"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.","path":["TITLE 32. MOTOR VEHICLES","CHAPTER 32-5B. EXCISE TAX ON MOTOR VEHICLES"],"source_url":"https://sdlegislature.gov/Statutes/32-5B-22","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"0497f2c9079d3fdea99f96faf1706d2935ad12e03617113e5054f9c4e8152de3","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-32-5b-21","next":"us-sd/sdcl-32-5b-23"},"notice":"GroundRules: Original legal text. Not legal advice."}