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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-4-22: Effective date of change in tax-exempt status.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION

Any review or recommendation for a change in the tax-exempt status shall not become effective until the final determination, including appeal, has been made and the effective date shall then be January first, following such final date.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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