Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax > Section 10-46B-12 - Prospective application of increases in tax.

Section 10-46B-12 - Prospective application of increases in tax.

10-46B-12. Prospective application of increases in 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.

Source: SL 1984, ch 93, § 4.