South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:07:01:10 — Contractors to furnish information on subcontractors
64:07:01:10. Contractors
to furnish information on subcontractors. If requested by the department, a
contractor shall furnish a list of all subcontractors, the subcontractors'
addresses, and amounts paid to each subcontractor.
Source: official text