South Dakota 46B — Alternate Realty Improvement Contractor's Excise Tax
- 10-46B-1 — Tax imposed on receipts from certain realty improvement contracts--Rate of tax--Exception.
- 10-46B-1.1 — Tax measured on accrual basis.
- 10-46B-1.2 — Tax paid on cash basis.
- 10-46B-1.3 — Taxes on receipts of worthless accounts.
- 10-46B-1.4 — Repealed.
- 10-46B-1.5 — Excise tax--Schedule of filing returns and remittance.
- 10-46B-2 — Prime contractors and subcontractors subject to tax.
- 10-46B-3 — Total contract price as basis of tax.
- 10-46B-4 — Gross receipts defined--Items not deductible.
- 10-46B-5 — Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts.
- 10-46B-6 — Administration of tax--Sales tax provisions applicable.
- 10-46B-7 — Report and payment of tax.
- 10-46B-8 — Lien and enforcement provisions applicable to contractors' tax.
- 10-46B-9 — Municipal tax on contractors--Rate--Restitution.
- 10-46B-10 — Contractors may list excise and use taxes as separate line item on contracts and bills.
- 10-46B-10.1 — Contractor to post excise tax license number with building permit for a realtyimprovement contract.
- 10-46B-11 — Personal liability of officers of corporation failing to file returns or pay tax--Securityin lieu of liability--Bonded municipal officials exempt.
- 10-46B-11.1 — Penalties for violation of chapter.
- 10-46B-12 — Prospective application of increases in tax.
- 10-46B-13 — Contractor's excise tax license required--Application.
- 10-46B-14 — Issuance of license--Assignment prohibited.
- 10-46B-15 — Refusal to issue license for failure to pay tax--Bond.
- 10-46B-15.1 — Repealed.
- 10-46B-16 — Exemption for floor laying.
- 10-46B-16.1 — Exemption of repair shops, locksmiths, and locksmith shops.
- 10-46B-17 — Allocation of certain revenues to water and environment fund.
- 10-46B-18 — Promulgation of rules.