10-4-22. Effective date of change in tax-exempt status.
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/sd/title-10/chapter-10-4/10-4-22A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.