Any review or recommendation for a change in the tax-exempt status shall not become effective until the final determination, including appeal, has been made and the effective date shall then be January first, following such final date.
S.D. Codified Laws § 10-4-22
Effective date of change in tax-exempt status
Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.