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.
Structure South Dakota Codified Laws
Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax
Section 10-46B-1 - Tax imposed on receipts from certain realty improvement contracts--Rate of tax.
Section 10-46B-1.1 - Tax measured on accrual basis.
Section 10-46B-1.2 - Tax paid on cash basis.
Section 10-46B-1.3 - Taxes on receipts of worthless accounts.
Section 10-46B-2 - Prime contractors and subcontractors subject to tax.
Section 10-46B-3 - Total contract price as basis of tax.
Section 10-46B-4 - Gross receipts defined--Items not deductible.
Section 10-46B-6 - Administration of tax--Sales tax provisions applicable.
Section 10-46B-7 - Report and payment of tax.
Section 10-46B-9 - Municipal tax on contractors--Rate--Restitution.
Section 10-46B-11.1 - Violation of chapter as criminal offense--Classification.
Section 10-46B-12 - Prospective application of increases in tax.
Section 10-46B-13 - Contractor's excise tax license required--Application.
Section 10-46B-14 - Issuance of license--Assignment prohibited.
Section 10-46B-15 - Refusal to issue license for failure to pay tax--Bond.
Section 10-46B-16 - Exemption for floor laying.
Section 10-46B-16.1 - Exemption of repair shops, locksmiths, and locksmith shops.
Section 10-46B-17 - Allocation of certain revenues to water and environment fund.