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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax
§ 10-46B-12 Prospective application of increases in tax.
Universal Citation: SD Codified L § 10-46B-12 (2017)
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.
Source: SL 1984, ch 93, ยง 4.
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