South Dakota Statutes
§ 10-4-22 — Effective date of change in tax
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.
Nearby Sections
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