South Dakota Statutes
§ 10-46B-1.3 — Taxes on receipts of worthless accounts.
South Dakota § 10-46B-1.3
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-46BALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
This text of South Dakota § 10-46B-1.3 (Taxes on receipts of worthless accounts.) 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 § 10-46B-1.3 (2026).
Text
Taxes paid on gross receipts represented by accounts found to be worthless and actually charged off for income tax purposes, may be credited upon a subsequent payment of the tax. If such accounts are thereafter collected by the contractor, the tax shall be paid upon the amount so collected.
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Legislative History
SL 1990, ch 93, § 6.
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 § 10-46B-1.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46B-1.3.