§ 34.23  INTERPRETATION.
   It is declared to be the intention of this subchapter and the taxes levied hereunder that the same shall be interpreted and construed in the same manner as all sections of the State Realty Improvement Contract Gross Receipts Tax, SDCL § 10-46A, and acts amendatory thereto, and that this tax shall be considered a similar tax except for the rate thereof to that tax.
(Prior Code, § 20-204)