South Dakota Statutes
§ 10-46A-2 — Prime contractors and subcontractors subject to tax.
Prime contractors and subcontractors subject to the tax imposed by § 10-46A-1 include without limitation those enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President: construction (division c).
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South Dakota § 10-46A-2 (Prime contractors and subcontractors subject to tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Brink Electric Construction Co. v. State, Department of Revenue
472 N.W.2d 493 (South Dakota Supreme Court, 1991)
Puetz Corp. v. South Dakota Department of Revenue
2015 SD 82 (South Dakota Supreme Court, 2015)
At & T Corp. v. South Dakota Department of Revenue
2002 SD 25 (South Dakota Supreme Court, 2002)
Legislative History
SL 1979, ch 84, §§ 12B, 12D; SL 1980, ch 100, § 2; SL 1988, ch 108, § 6; SL 1993, ch 101, § 1.
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.