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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46E-8

Application of chapters 10-45 and 10-46

Official textsdlegislature.gov

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Where applicable and not inconsistent with this chapter, the provisions of chapters 10-45 and 10-46 , including the exemption, definition, administrative, collection, and enforcement provisions, including penalty and interest, are applicable to the tax imposed by this chapter.

Last amended: Source: SL 2006, ch 58 , § 8.

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In this chapter (40 sections)
  1. 10-46A-15 · Contractor's excise tax license required--Application
  2. 10-46A-16 · Issuance of license--Assignment prohibited
  3. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  4. 10-46A-18 · Exemption for floor laying
  5. 10-46A-19 · Promulgation of rules
  6. 10-46B-1 · Tax imposed on receipts from certain realty improvement…
  7. 10-46B-2 · Prime contractors and subcontractors subject to tax
  8. 10-46B-3 · Total contract price as basis of tax
  9. 10-46B-4 · Gross receipts defined--Items not deductible
  10. 10-46B-5 · Improvement without contract taxable when sold within four…
  11. 10-46B-6 · Administration of tax--Sales tax provisions applicable
  12. 10-46B-7 · Report and payment of tax
  13. 10-46B-8 · 10-46B-8. Repealed by SL 2017, ch 66, § 3
  14. 10-46B-9 · Municipal tax on contractors--Rate--Restitution
  15. 10-46B-10 · Contractors may list excise and use taxes as separate line…
  16. 10-46B-11 · Personal liability of officers, managers, or partners of…
  17. 10-46B-12 · Prospective application of increases in tax
  18. 10-46B-13 · Contractor's excise tax license required--Application
  19. 10-46B-14 · Issuance of license--Assignment prohibited
  20. 10-46B-15 · Refusal to issue license for failure to pay tax--Bond
  21. 10-46B-16 · Exemption for floor laying
  22. 10-46B-17 · Allocation of certain revenues to water and environment fund
  23. 10-46B-18 · Promulgation of rules
  24. 10-46C-1 · 10-46C-1. Repealed by SL 2014, ch 63, § 1
  25. 10-46C-2 · 10-46C-2. Repealed by SL 2003, ch 49, § 5
  26. 10-46C-3 · 10-46C-3 to 10-46C-11. Repealed by SL 2014, ch 63, §§ 2 to 10
  27. 10-46D-1 · 10-46D-1 to 10-46D-12. Repealed by SL 2006, ch 57, § 13,…
  28. 10-46E-1 · Gross receipts tax imposed--Farm machinery, attachment…
  29. 10-46E-2 · Tax imposed on use, storage, and consumption of farm…
  30. 10-46E-3 · Tax imposed on use, storage, and consumption of farm…
  31. 10-46E-4 · Farm machinery defined
  32. 10-46E-5 · Farm machinery, attachment units, and irrigation equipment…
  33. 10-46E-6 · Tax collection and administration
  34. 10-46E-7 · Filing of returns and payment of tax due
  35. 10-46E-8 · Application of chapters 10-45 and 10-46
  36. 10-46E-9 · Revenue deposited in general fund
  37. 10-46E-10 · Rental of fertilizer and pesticide devices…
  38. 10-46E-11 · Promulgation of rules
  39. 10-46E-12 · Prohibited acts--Misdemeanor or felony
  40. 10-46E-13 · Credit for sales, use, or gross receipts tax paid to…
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