S.D. Codified Laws § 10-46A-14

Current with legislation signed by the governor on or before 3/6/2024
Section 10-46A-14 - Restriction on application of rate increase

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.

SDCL 10-46A-14

SL 1984, ch 93, § 4.