South Dakota Statutes

§ 10-52-2.7 — Materials incorporated in construction work--Restriction on application of rate increase.

South Dakota § 10-52-2.7
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-51UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW

This text of South Dakota § 10-52-2.7 (Materials incorporated in construction work--Restriction on application of rate increase.) 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 § 10-52-2.7 (2026).

Text

No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase.

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Legislative History

SL 1984, ch 93, § 3; SL 2001, ch 56, § 17.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-52-2.7, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-52-2.7.