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.
No tax refund for early termination of lease
SDCL § 32-5B-22 — under EXCISE TAX ON MOTOR VEHICLES.
SDCL § 32-5B-22