Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46B - ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
Section 10-46B-12 - Prospective application of increases in tax

S.D. Codified Laws § 10-46B-12

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Current through the 2024 Legislative Session
Section 10-46B-12 - Prospective application of increases in tax

No tax increase imposed after March 9, 1984, may be levied on the gross receipts of realty improvement contracts bid or entered into on or before the effective date of the tax increase.

SDCL 10-46B-12

SL 1984, ch 93, § 4.