The tax imposed shall be reported and paid pursuant to § 10-46A-1.8, upon the receipts received under the contract during the period.
S.D. Codified Laws § 10-46A-8
Report and payment of tax
Applied in 2 court decisions — leading case Matter of Discipline of Russell (2011)
Most recently applied in Matter of Discipline of Russell (April 2011)
Source: SL 1979, ch 84, § 12F; SL 1984, ch 91, § 1; SL 1998, ch 70, § 1; SL 2007, ch 65, § 7.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.