South Dakota Statutes
§ 10-4-22 — Effective date of change in tax
South Dakota § 10-4-22
This text of South Dakota § 10-4-22 (Effective date of change in tax) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-4-22 (2026).
Text
Any review or recommendation for a change in the tax - exempt status shall not become effective until the final determination, including appeal, has been made and the effective date shall then be January first, following such final date.
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Legislative History
SDC 1939, § 57.0311 as added by SL 1967, ch 316.
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Bluebook (online)
South Dakota § 10-4-22, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-22.