South Dakota Statutes

§ 10-46B-7 — Report and payment of tax.

South Dakota·Title 10 TAXATION·Ch. 10-46B ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
The tax imposed shall be reported and paid pursuant to § 10-46B-1.6 upon the receipts received under the contract during the period.

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Legislative History

SL 1979, ch 84, § 12F; SDCL Supp, §

Nearby Sections

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