{"data":{"id":"us-sd/sdcl-10-46b-12","jurisdiction":"us-sd","citation":"SDCL § 10-46B-12","heading":"Prospective application of increases in tax.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-46B. ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46B-12","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d32f34ef7edaa63c73c1b87c86222400fdc88c5d2ce7d037c7db4c19c8e8c8ad","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46b-11.1","next":"us-sd/sdcl-10-46b-13"},"notice":"GroundRules: Original legal text. Not legal advice."}