Chapter
ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
- S.D. Codified Laws § 10-46B-1— Tax imposed on receipts from certain realty improvement contracts--Rate of tax
- S.D. Codified Laws § 10-46B-1.1— Tax measured on accrual basis
- S.D. Codified Laws § 10-46B-1.2— Tax paid on cash basis
- S.D. Codified Laws § 10-46B-1.3— Taxes on receipts of worthless accounts
- S.D. Codified Laws § 10-46B-1.4— 10-46B-1.4. Repealed by SL 2006, ch 61, § 5, eff. Feb. 6, 2006
- S.D. Codified Laws § 10-46B-1.5— 10-46B-1.5. Repealed by SL 2007, ch 65, § 9
- S.D. Codified Laws § 10-46B-1.6— Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance
- S.D. Codified Laws § 10-46B-2— Prime contractors and subcontractors subject to tax
- S.D. Codified Laws § 10-46B-3— Total contract price as basis of tax
- S.D. Codified Laws § 10-46B-4— Gross receipts defined--Items not deductible
- S.D. Codified Laws § 10-46B-5— Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts
- S.D. Codified Laws § 10-46B-6— Administration of tax--Sales tax provisions applicable
- S.D. Codified Laws § 10-46B-7— Report and payment of tax
- S.D. Codified Laws § 10-46B-8— 10-46B-8. Repealed by SL 2017, ch 66, § 3
- S.D. Codified Laws § 10-46B-9— Municipal tax on contractors--Rate--Restitution
- S.D. Codified Laws § 10-46B-10— Contractors may list excise and use taxes as separate line item on contracts and bills
- S.D. Codified Laws § 10-46B-10.1— Contractor to post excise tax license number with building permit for a realty improvement contract
- S.D. Codified Laws § 10-46B-11— Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt
- S.D. Codified Laws § 10-46B-11.1— Violation of chapter as criminal offense--Classification
- S.D. Codified Laws § 10-46B-12— Prospective application of increases in tax
- S.D. Codified Laws § 10-46B-13— Contractor's excise tax license required--Application
- S.D. Codified Laws § 10-46B-14— Issuance of license--Assignment prohibited
- S.D. Codified Laws § 10-46B-15— Refusal to issue license for failure to pay tax--Bond
- S.D. Codified Laws § 10-46B-15.1— 10-46B-15.1. Repealed by SL 2006, ch 61, § 13, eff. Feb. 6, 2006
- S.D. Codified Laws § 10-46B-16— Exemption for floor laying
- S.D. Codified Laws § 10-46B-16.1— Exemption of repair shops, locksmiths, and locksmith shops
- S.D. Codified Laws § 10-46B-17— Allocation of certain revenues to water and environment fund
- S.D. Codified Laws § 10-46B-18— Promulgation of rules