South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:07:01:11 — Contractors and subcontractors to furnish information on water development projects

64:07:01:11. Contractors
and subcontractors to furnish information on water development projects.
Contractors and subcontractors must report all taxes collected under chapters 10-46A and 10-46B for the construction of a water
development project included in the state water resources management system
which cost $20,000,000 separately on the contractors excise tax form provided
by the department.

Last amended: Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46A-7 , 10-46A-19 , 10-46B-6 , 10-46B-18. Law Implemented: SDCL 10-46B-17. Cross-Reference: Composition of state water plan, SDCL 46A-1-2.

Source: official text