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

SDCL § 10-52-2.7: Materials incorporated in construction work--Restriction on application of rate increase.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW

No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase.

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

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