{"data":{"id":"us-sd/sdcl-10-46b-1.2","jurisdiction":"us-sd","citation":"SDCL § 10-46B-1.2","heading":"Tax paid on cash basis.","body":"If the secretary of revenue has granted a contractor the authority to report and pay contractor's excise tax on the accrual basis and the contractor requests in writing for the authority to report and pay the tax on the cash basis, the secretary may grant such authority if assessment and collection of taxes are not jeopardized.","path":["TITLE 10. TAXATION","CHAPTER 10-46B. ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46B-1.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6867bba51be3bc30576d21c2ec0a1301f60ab4dcd7e5efd306b9e9e3eec2d4d3","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46b-1.1","next":"us-sd/sdcl-10-46b-1.3"},"notice":"GroundRules: Original legal text. Not legal advice."}