South Dakota Statutes
§ 10-46A-1.1 — Effective date--Application to contracts, sales and change orders.
South Dakota § 10-46A-1.1
This text of South Dakota § 10-46A-1.1 (Effective date--Application to contracts, sales and change orders.) 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 § 10-46A-1.1 (2026).
Text
This chapter is effective on May 1, 1984, and applies to:
(1)All realty improvement contracts bid after April 30, 1984;
(2)All realty improvement contracts under which construction commences after April 30, 1984, if there is no bid;
(3)Receipts from sales of real property pursuant to § 10-46A-5 if the contract to sell the property is executed after April 30, 1984. Change orders or other amendments, made after April 30, 1984, to realty improvement contracts or purchase contracts entered into prior to May 1, 1984, shall be taxed at the rate and under the provisions of this chapter which were in effect on the date of the original contract.
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Legislative History
SL 1984, ch 92, § 2.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-46A-1.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46A-1.1.