South Dakota Statutes
§ 10-46B-12 — Prospective application of increases in tax.
South Dakota § 10-46B-12
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-46BALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
This text of South Dakota § 10-46B-12 (Prospective application of increases 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 § 10-46B-12 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-46B-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46B-12.