Tax exemption.

  1. Law
  2. South Dakota Codified Laws
  3. Local Government Generally
  4. Bonds of Local Public Bodies
  5. Tax exemption.

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6-8B-25. Tax exemption.

All bonds issued by any public body pursuant to this chapter, their transfer, and the income therefrom, are free from taxation within the State of South Dakota, except for taxes imposed upon financial institutions under chapter 10-43.

Source: SL 1984, ch 43, §51; SL 2021, ch 34, § 1.


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