South Dakota Statutes
§ 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.
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South Dakota § 10-46B-12 (Prospective application of increases in tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1984, ch 93, § 4.
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.