South Dakota Statutes
§ 10-46A-2 — Prime contractors and subcontractors subject to tax.
South Dakota § 10-46A-2
This text of South Dakota § 10-46A-2 (Prime contractors and subcontractors subject to tax.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-46A-2 (2026).
Text
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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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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-46A-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46A-2.