Constitution · South Dakota

S.D. Const. art. XI, § 3

Constitution
Constitution of South Dakota
Text as of
October 2026

What does this section say?

Corporate tax power of state not suspended. The power to tax corporations and corporate property shall not be surrendered or suspended by any contract or grant to which the state shall be a party.

The text is copied from the official source: sdlegislature.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.

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