South Dakota Codified Laws 10-4-22. Effective date of change in tax-exempt status
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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.
Terms Used In South Dakota Codified Laws 10-4-22
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316.