South Dakota Statutes

§ 10-46A-8 — Report and payment of tax.

South Dakota·Title 10 TAXATION·Ch. 10-45D REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
The tax imposed shall be reported and paid pursuant to § 10-46A-1.8 , upon the receipts received under the contract during the period.

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Related

Matter of Discipline of Russell
2011 S.D. 17 (South Dakota Supreme Court, 2011)
8 case citations
State v. Reif
490 N.W.2d 511 (South Dakota Supreme Court, 1992)
5 case citations

Legislative History

SL 1979, ch 84, § 12F; SL 1984, ch 91, § 1; SL 1998, ch 70, § 1; SL 2007, ch 65, § 7.

Nearby Sections

15
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