§ 10-46A-8

S.D. Codified Laws § 10-46A-8 (2026)

Report and payment of tax.

SL 1979, ch 84 , § 12F; SL 1984, ch 91 , § 1; SL 1998, ch 70 , § 1; SL 2007, ch 65 , § 7.

The tax imposed shall be reported and paid pursuant to § 10-46A-1.8, upon the receipts received under the contract during the period.

Source: SL 1979, ch 84 , § 12F; SL 1984, ch 91 , § 1; SL 1998, ch 70 , § 1; SL 2007, ch 65 , § 7.