South Dakota § 10-52-19 - Capital improvement tax--Taxable gross receipts--Rate--Conformance.
Full text of South Dakota South Dakota Codified Laws § 10-52-19 — Capital improvement tax--Taxable gross receipts--Rate--Conformance., with citation guidance and answers to common questions.
§ 10-52-19. Capital improvement tax--Taxable gross receipts--Rate--Conformance.
In addition to any other tax imposed by a municipality under this chapter, a municipality may impose a gross receipts tax, subject to the provisions of §§ 10-52-20, 10-52-21, 10-52-24, and 10-52-25.
The rate of tax authorized by this section may not exceed one percent and must conform in all respects to the state tax under chapters 10-45 and 10-46, with the exception of the tax rate.
Source: SL 2026, ch 34, § 3.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-52-19
What does South Dakota Codified Laws § 10-52-19 cover?
Section 10-52-19 ("Capital improvement tax--Taxable gross receipts--Rate--Conformance.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-52-19?
A common citation format is "South Dakota Codified Laws § 10-52-19" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-52-19 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.