South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46B-7 — Report and payment of tax

The tax imposed shall be reported and paid pursuant to § 10-46B-1.6 upon the receipts received under the contract during the period.

Last amended: Source: SL 1979, ch 84 , § 12F; SDCL Supp, § 10-46A-8 ; SL 1998, ch 70 , § 4; SL 2007, ch 65 , § 10.