Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax > Section 10-46B-7 - Report and payment of tax.

Section 10-46B-7 - Report and payment of tax.

10-46B-7. Report and payment of tax. The tax imposed shall be reported and paid pursuant to § 10-46B-1.6 upon the receipts received under the contract during the period.

Source: SL 1979, ch 84, § 12F; SDCL Supp, § 10-46A-8; SL 1998, ch 70, § 4; SL 2007, ch 65, § 10.