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99 chapters · 1,878 sections in this title.
SDCL § 10-46B-1 Tax imposed on receipts from certain realty improvement contracts--Rate of tax
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There is imposed an excise tax upon the gross receipts of all prime contractors and subcontractors engaged in realty improvement contracts for those persons subject to tax under chapter 10-28 , 10-33 , 10-34 , 10-35 , 10-36 , or 10-36A or any municipal telephone company subject t…
SDCL § 10-46B-1.1 Tax measured on accrual basis
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The secretary of revenue shall allow contractors to report and pay contractor's excise tax measured by gross receipts upon an accrual basis if: (1) The contractor has not changed his basis in the previous calendar year; (2) The contractor's records are kept in a manner which may …
SDCL § 10-46B-1.2 Tax paid on cash basis
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If the secretary of revenue has granted a contractor the authority to report and pay contractor's excise tax on the accrual basis and the contractor requests in writing for the authority to report and pay the tax on the cash basis, the secretary may grant such authority if assess…
SDCL § 10-46B-1.3 Taxes on receipts of worthless accounts
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Taxes paid on gross receipts represented by accounts found to be worthless and actually charged off for income tax purposes, may be credited upon a subsequent payment of the tax. If such accounts are thereafter collected by the contractor, the tax shall be paid upon the amount so…
