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- SDCL § 10-46A-10
- SDCL § 10-46A-11 · Municipal tax on contractors--Rate--Restitution.
- SDCL § 10-46A-12 · Contracts and bills--Excise and use taxes as separate line item--Collection.
- SDCL § 10-46A-12.1 · Contractor to post excise tax license number with building permit for realty improvement project.
- SDCL § 10-46A-12.2 · When building permit not required.
- SDCL § 10-46A-13 · Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.
- SDCL § 10-46A-13.1 · Violation of chapter as criminal offense--Classification.
- SDCL § 10-46A-14 · Restriction on application of rate increase.
- SDCL § 10-46A-15 · Contractor's excise tax license required--Application.
- SDCL § 10-46A-16 · Issuance of license--Assignment prohibited.
- SDCL § 10-46A-17 · Refusal to issue license for failure to pay tax--Bond.
- SDCL § 10-46A-18 · Exemption for floor laying.
- SDCL § 10-46A-18.1 · Exemption of repair shops, locksmiths, and locksmith shops.
- SDCL § 10-46A-19 · Promulgation of rules.
- SDCL § 10-46B-1 · Tax imposed on receipts from certain realty improvement contracts--Rate of tax.
- SDCL § 10-46B-1.1 · Tax measured on accrual basis.
- SDCL § 10-46B-1.2 · Tax paid on cash basis.
- SDCL § 10-46B-1.3 · Taxes on receipts of worthless accounts.
- SDCL § 10-46B-1.4
- SDCL § 10-46B-1.5
- SDCL § 10-46B-1.6 · Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
- SDCL § 10-46B-2 · Prime contractors and subcontractors subject to tax.
- SDCL § 10-46B-3 · Total contract price as basis of tax.
- SDCL § 10-46B-4 · Gross receipts defined--Items not deductible.
- SDCL § 10-46B-5 · Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts.
- SDCL § 10-46B-6 · Administration of tax--Sales tax provisions applicable.
- SDCL § 10-46B-7 · Report and payment of tax.
- SDCL § 10-46B-8
- SDCL § 10-46B-9 · Municipal tax on contractors--Rate--Restitution.
- SDCL § 10-46B-10 · Contracts and bills--Excise and use taxes as separate line item--Collection.
- SDCL § 10-46B-10.1 · Contractor to post excise tax license number with building permit for a realty improvement contract.
- SDCL § 10-46B-11 · Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.
- SDCL § 10-46B-11.1 · Violation of chapter as criminal offense--Classification.
- SDCL § 10-46B-12 · Prospective application of increases in tax.
- SDCL § 10-46B-13 · Contractor's excise tax license required--Application.
- SDCL § 10-46B-14 · Issuance of license--Assignment prohibited.
- SDCL § 10-46B-15 · Refusal to issue license for failure to pay tax--Bond.
- SDCL § 10-46B-15.1
- SDCL § 10-46B-16 · Exemption for floor laying.
- SDCL § 10-46B-16.1 · Exemption of repair shops, locksmiths, and locksmith shops.
- SDCL § 10-46B-17 · Allocation of certain revenues to water and environment fund.
- SDCL § 10-46B-18 · Promulgation of rules.
- SDCL § 10-46C-1
- SDCL § 10-46C-2
- SDCL § 10-46C-3
- SDCL § 10-46D-1
- SDCL § 10-46E-1 · Gross receipts tax imposed--Farm machinery, attachment units, and irrigation equipment--Sale, resale, or lease--Rate--Trade-ins.
- SDCL § 10-46E-1 · Gross receipts tax imposed--Farm machinery, attachment units, and irrigation equipment--Sale, resale, or lease--Rate--Trade-ins.
- SDCL § 10-46E-2 · Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment purchased or leased for use in state--Rate.
- SDCL § 10-46E-3 · Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment not originally purchased for in-state use--Rate--Trade-ins--Exemption.
- SDCL § 10-46E-4 · Farm machinery defined.
- SDCL § 10-46E-5 · Farm machinery, attachment units, and irrigation equipment sold at public auction.
- SDCL § 10-46E-6 · Tax collection and administration.
- SDCL § 10-46E-7 · Filing of returns and payment of tax due.
- SDCL § 10-46E-8 · Application of chapters 10-45 and 10-46.
- SDCL § 10-46E-9 · Revenue deposited in general fund.
- SDCL § 10-46E-9 · Revenue to general fund--Exception.
- SDCL § 10-46E-10 · Rental of fertilizer and pesticide devices exempt--Conditions.
- SDCL § 10-46E-11 · Promulgation of rules.
- SDCL § 10-46E-12 · Prohibited acts--Misdemeanor or felony.
- SDCL § 10-46E-13 · Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions--Reciprocity.
- SDCL § 10-47A-1
- SDCL § 10-47B-1 · Secretary to collect taxes.
- SDCL § 10-47B-1.1 · Point or location of sale or transfer.
- SDCL § 10-47B-2 · Promulgation of rules.
- SDCL § 10-47B-3 · Definition of terms.
- SDCL § 10-47B-3.1 · Blending of casinghead or natural gasoline with ethyl alcohol prohibited in quantities larger than required for denaturing--Natural gasoline blended products.
- SDCL § 10-47B-4 · Fuel excise tax rates.
- SDCL § 10-47B-4.1
- SDCL § 10-47B-4.2 · Motor fuel and special fuel excise tax rate.
- SDCL § 10-47B-4.3 · Ethyl alcohol and methyl alcohol fuel excise tax rate.
- SDCL § 10-47B-4.4 · Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.
- SDCL § 10-47B-5 · Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions.
- SDCL § 10-47B-6 · Excise tax on certain imported fuel.
- SDCL § 10-47B-7 · Fuel excise tax--Fuel types--Supply tank of qualified motor vehicles involved in interstate commerce.
- SDCL § 10-47B-8 · Excise tax on substances blended with motor fuel or undyed special fuel.
- SDCL § 10-47B-9 · Excise tax on unblended biodiesel--Exceptions.
- SDCL § 10-47B-9.1 · Excise tax on ethyl alcohol or methyl alcohol--Exceptions.
- SDCL § 10-47B-10 · Excise tax on fuel destined for another state but diverted or transferred in-state--Exceptions.
- SDCL § 10-47B-11 · Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception.
- SDCL § 10-47B-12 · Excise tax on liquid petroleum gas in tank of vehicle used on public roads.
- SDCL § 10-47B-13 · Excise tax on motor fuel, special fuel, and liquid petroleum gas--Certain self-propelled highway construction machinery or vehicles.
- SDCL § 10-47B-14
- SDCL § 10-47B-18
- SDCL § 10-47B-19 · Exemptions from fuel excise tax.
- SDCL § 10-47B-20 · Dye added to exempted special fuel.
- SDCL § 10-47B-21 · Remittance of excise tax on fuels imposed by § 10-47B-5.
- SDCL § 10-47B-22 · Remittance by importer of certain imported fuel--Exception.
- SDCL § 10-47B-23 · Remittance of tax when out-of-state supplier owns title to fuel.
- SDCL § 10-47B-24 · Remittance of tax on ethyl alcohol and other substances blended with fuel or undyed special fuel.
- SDCL § 10-47B-25 · Remittance of tax on ethyl alcohol and methyl alcohol..
- SDCL § 10-47B-25.1 · Remittance of tax on unblended biodiesel.
- SDCL § 10-47B-26 · Remittance of tax on fuel destined for another state but diverted or transferred in-state.
- SDCL § 10-47B-27 · Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas.
- SDCL § 10-47B-28 · Remittance of tax on liquid petroleum gas in vehicle used on public roads.
- SDCL § 10-47B-29 · Due date for remittance of excise taxes.
- SDCL § 10-47B-30 · Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.
- SDCL § 10-47B-31 · Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles.
- SDCL § 10-47B-32 · Delayed payment of tax by wholesale distributor or retail dealer.
- SDCL § 10-47B-33