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. 10-46B-8. Repealed by SL 2017, ch 66 , § 3.
Report and payment of tax
SDCL § 10-46B-7 — under ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX.
SDCL § 10-46B-7