State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-46b > Statute-10-46b-12

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.

Source: SL 1984, ch 93, § 4.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-46b > Statute-10-46b-12

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.

Source: SL 1984, ch 93, § 4.