GroundRules
SDCL § 10-46A-14: Restriction on application of rate increase.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-46A. REALTY IMPROVEMENT CONTRACTOR'S EXCISE 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.
Collected 2026-09-03T15:18:56Z. Source file · JSON