32-5B-22. No tax refund for early termination of lease.
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.
Structure South Dakota Codified Laws
Chapter 05B - Excise Tax On Motor Vehicles
Section 32-5B-1 - Imposition of tax--Rate--Failure to pay as misdemeanor.
Section 32-5B-1.4 - Licensing and payment of excise tax on new vehicle by dealer.
Section 32-5B-2 - Exempt vehicles.
Section 32-5B-2.2 - Exemption for self-propelled agricultural application unit.
Section 32-5B-3 - Dealer's inventory exempt--Filing required.
Section 32-5B-4 - Purchase price defined.
Section 32-5B-4.1 - Insurance check included in trade-in value.
Section 32-5B-6 - Use of dealers' guide for used motor vehicles.
Section 32-5B-8 - Fixing value, capacity, and weight of rebuilt or foreign vehicle.
Section 32-5B-9 - Information to be presented by new owner of vehicle--Falsification as felony.
Section 32-5B-10 - Payment of tax.
Section 32-5B-11 - Credit for taxes paid to this or another state.
Section 32-5B-12 - Proration of tax on proportionally registered vehicles.
Section 32-5B-14 - Title issuance or transfer prohibited unless tax paid--Exception.
Section 32-5B-15 - Rules authorized.
Section 32-5B-16 - Records required of sellers--Inspection.
Section 32-5B-17 - Disposition of revenue.
Section 32-5B-18 - "Siblings" defined.
Section 32-5B-19 - Rental vehicle and leased vehicle defined.
Section 32-5B-20 - Gross receipts tax on vehicle rental--Violation as misdemeanor.
Section 32-5B-21 - Applicability of tax on leased vehicles--Leasing information required.
Section 32-5B-22 - No tax refund for early termination of lease.
Section 32-5B-23 - Tax on vehicles leased in another state--Credit for tax paid to another state.
Section 32-5B-24 - Tax credit for total loss of leased vehicle.
Section 32-5B-25 - Excise taxes on off-road vehicles deposited in general fund.