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.

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.