South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:07:01:12 — Tax return filing dates for contractors

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64:07:01:12. Tax
return filing dates for contractors. Any other person who is the holder of
a contractors' excise tax permit or who is a contractor whose receipts are
subject to contractors' excise tax in this state shall file a return and make a
remittance pursuant to SDCL 10-46A-1.8, 10-46B-1.6.

Last amended: Source: 23 SDR 118, effective January 27, 1997, 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-46A-19 , 10-46B-18 , 10-59-38(1). Law Implemented: SDCL 10-46A-7 , 10-46A-1.8, 10-46B-1.6, 10-46B-6.

Source: official text