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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax
§ 10-46B-1.3 Taxes on receipts of worthless accounts.
Universal Citation: SD Codified L § 10-46B-1.3 (2017)
10-46B-1.3. Taxes on receipts of worthless accounts. 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.
Source: SL 1990, ch 93, ยง 6.
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