{"data":{"id":"us-sd/sdcl-10-46b-7","jurisdiction":"us-sd","citation":"SDCL § 10-46B-7","heading":"Report and payment of tax.","body":"The tax imposed shall be reported and paid pursuant to § 10-46B-1.6 upon the receipts received under the contract during the period.","path":["TITLE 10. TAXATION","CHAPTER 10-46B. ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46B-7","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6c9ccc193c768260a98a6996cc5a5671aa6b50482ddedab0f17c0f5384bc5255","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46b-6","next":"us-sd/sdcl-10-46b-8"},"notice":"GroundRules: Original legal text. Not legal advice."}