State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-46a > Statute-10-46a-14

10-46A-14. Restriction on application of rate increase. 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.

Source: SL 1984, ch 93, § 4.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-46a > Statute-10-46a-14

10-46A-14. Restriction on application of rate increase. 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.

Source: SL 1984, ch 93, § 4.