South Dakota Statutes
§ 10-46A-11 — Municipal tax on contractors--Rate--Restitution.
South Dakota § 10-46A-11
This text of South Dakota § 10-46A-11 (Municipal tax on contractors--Rate--Restitution.) 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-11 (2026).
Text
Any municipality may impose an excise tax on contractors gross receipts in a similar manner as imposed by this chapter; provided however, that the same shall be adopted in conformity with chapter 10-52 and the rate thereof shall not exceed one - half percent. Municipalities that have a non - ad valorem tax in effect as provided for in chapter 10-52 may not continue the tax imposed by this section on or after April 1, 1980.
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Legislative History
SL 1979, ch 84, § 12K; SL 1980, ch 100, § 8.
Nearby Sections
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Bluebook (online)
South Dakota § 10-46A-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46A-11.