§ 64:07:01:12

ARSD 64:07:01:12

Tax return filing dates for contractors.

Effective Jun 27, 200733 SDR 226Source: 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.

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.

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.