SDCL § 10-46A-8: Report and payment of tax.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-46A. REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
The tax imposed shall be reported and paid pursuant to § 10-46A-1.8, upon the receipts received under the contract during the period.
Collected 2026-09-03T15:18:56Z. Source file · JSON