Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 46A - Realty Improvement Contractor's Excise Tax > Section 10-46A-8 - Report and payment of tax.

Section 10-46A-8 - Report and payment of tax.

10-46A-8. Report and payment of 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.

Source: SL 1979, ch 84, § 12F; SL 1984, ch 91, § 1; SL 1998, ch 70, § 1; SL 2007, ch 65, § 7.