{"data":{"id":"us-sd/sdcl-10-46b-1.3","jurisdiction":"us-sd","citation":"SDCL § 10-46B-1.3","heading":"Taxes on receipts of worthless accounts.","body":"Taxes paid on gross receipts represented by accounts found to be worthless and actually charged off for income tax purposes, may be credited upon a subsequent payment of the tax. If such accounts are thereafter collected by the contractor, the tax shall be paid upon the amount so collected.","path":["TITLE 10. TAXATION","CHAPTER 10-46B. ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46B-1.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"480be33d3fdcde80565364da3c1603b11d5da5575ee29aa1a9fa54c8e7c01c03","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46b-1.2","next":"us-sd/sdcl-10-46b-1.4"},"notice":"GroundRules: Original legal text. Not legal advice."}