Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 46A - Realty Improvement Contractor's Excise Tax > Section 10-46A-14 - Restriction on application of rate increase.

Section 10-46A-14 - Restriction on application of rate increase.

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.

Source: SL 1984, ch 93, § 4.