{"data":{"id":"us-sd/sdcl-10-46a-8","jurisdiction":"us-sd","citation":"SDCL § 10-46A-8","heading":"Report and payment of tax.","body":"The tax imposed shall be reported and paid pursuant to § 10-46A-1.8, upon the receipts received under the contract during the period.","path":["TITLE 10. TAXATION","CHAPTER 10-46A. REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46A-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6f61982bb9cb83e5554ac076d4a71365711fd6a62a3dbaa484b64a3b2b9facf1","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46a-7","next":"us-sd/sdcl-10-46a-8.1"},"notice":"GroundRules: Original legal text. Not legal advice."}