South Dakota Statutes

§ 10-52A-13 — Ordinance or amendment enacted under chapter--Notification--Effective date.

South Dakota·Title 10 TAXATION·Ch. 10-51 MUNICIPAL GROSS RECEIPTS TAX
Notwithstanding § 9-19-13 , any new ordinance or amendment to an ordinance enacted under the authority of this chapter, and any tax rate affected thereby, can be effective only on January first or July first of a calendar year. The ordinance or amendment shall be effective on the earlier of January first or July first following at least ninety days notification by the municipality to the secretary of revenue that the ordinance or amendment has been enacted unless the ordinance or amendment is suspended by operation of a referendum. If an ordinance or amendment enacted under this chapter is referred and the referred ordinance or amendment is approved the effective date shall be the earlier of January first or July first following at least ninety days notification by the municipality to the

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South Dakota § 10-52A-13 (Ordinance or amendment enacted under chapter--Notification--Effective date.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 2002, ch 68, § 14; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

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