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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax
§ 10-46B-7 Report and payment of tax.
Universal Citation: SD Codified L § 10-46B-7 (2017)
10-46B-7. Report and payment of 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.
Source: SL 1979, ch 84, § 12F; SDCL Supp, § 10-46A-8; SL 1998, ch 70, § 4; SL 2007, ch 65, § 10.
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