South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-39-60 — Temporary tax not additional tax

Nothing in § 10-39-58 or 10-39-59 may be construed to mean that the tax imposed under § 10-39-58 is in addition to the tax imposed by § 10-39-43 .

Last amended: Source: SL 1992, ch 87 , § 3.