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.
Report and payment of tax
SDCL § 10-46A-8, under REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX.
SDCL § 10-46A-8