The provisions of this chapter may not be construed to deny a tax refund pursuant to chapter 10-45A . Source: SL 1992, ch 84 , § 10; SL 2026, ch 37 , § 6.
No effect on retail sales and service tax refund
SDCL § 10-13-20, under PROPERTY TAX RELIEF.
SDCL § 10-13-20