South Dakota Statutes
§ 10-46A-1 — Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.
There is imposed an excise tax upon the gross receipts of all prime contractors engaged in realty improvement contracts, at the rate of two percent.
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South Dakota § 10-46A-1 (Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Legislative History
SL 1979, ch 84, § 12A; SL 1980, ch 100, § 1; SL 1984, ch 92, §§ 1, 1A; SL 1985, ch 92.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.