Chapter 46a. Realty Improvement Contractor's Excise Tax
Index
- SDCL 10-46A-1 Tax Imposed On Prime Contractor's Receipts From Realty Improvement Contracts-Rate of Tax
- SDCL 10-46A-1.1 Effective Date-Application to Contracts, Sales and Change Orders
- SDCL 10-46A-1.2 Contracts Subject to Tax Imposed By Chapter 10-46b
- SDCL 10-46A-1.3 Tax Measured By Gross Receipts Upon Accrual Basis
- SDCL 10-46A-1.4 Payment of Tax On Cash Basis
- SDCL 10-46A-1.5 Taxes On Receipts of Worthless Accounts
- SDCL 10-46A-1.6 [Repealed]
- SDCL 10-46A-1.7 [Repealed]
- SDCL 10-46A-1.8 Filing Return and Remitting Tax-Time For Filing and Remittance-Extension-Penalty For Untimely Return Or Remittance
- SDCL 10-46A-2 Prime Contractors and Subcontractors Subject to Tax
- SDCL 10-46A-2.1 Subcontractors-Definition-Certificate Issued By Prime Contractor-Tax Liability-Misuse of Certificate-Government Entities Not to Issue Certificates
- SDCL 10-46A-2.2 Prime Contractor-Definition
- SDCL 10-46A-3 Total Contract Price As Basis of Tax-Purchased Materials
- SDCL 10-46A-4 Gross Receipts Defined-Items Not Deductible
- SDCL 10-46A-5 Improvement Without Contract Taxable When Sold Within Four Years After Completion-Exceptions-Determination of Gross Receipts
- SDCL 10-46A-5.1 Tax Imposed On Improvements Built For Lease-Credit Against Tax On Sale-Due Date-Exemptions
- SDCL 10-46A-6 [Repealed]
- SDCL 10-46A-7 Administration of Tax-Sales Tax Provisions Applicable
- SDCL 10-46A-8 Report and Payment of Tax
- SDCL 10-46A-8.1 [Repealed]
- SDCL 10-46A-9 [Repealed]
- SDCL 10-46A-10 [Repealed]
- SDCL 10-46A-11 Municipal Tax On Contractors-Rate-Restitution
- SDCL 10-46A-12 Contractors May List Excise and Use Taxes As Separate Line Item On Contracts and Bills
- SDCL 10-46A-12.1 Contractor to Post Excise Tax License Number With Building Permit For Realty Improvement Project
- SDCL 10-46A-12.2 When Building Permit Not Required
- SDCL 10-46A-13 Personal Liability of Officers, Managers, Or Partners of Entity Failing to File Returns Or Pay Tax-Security In Lieu of Liability-Bonded Municipal Officials Exempt
- SDCL 10-46A-13.1 Violation of Chapter As Criminal Offense-Classification
- SDCL 10-46A-14 Restriction On Application of Rate Increase
- SDCL 10-46A-15 Contractor's Excise Tax License Required-Application
- SDCL 10-46A-16 Issuance of License-Assignment Prohibited
- SDCL 10-46A-17 Refusal to Issue License For Failure to Pay Tax-Bond
- SDCL 10-46A-18 Exemption For Floor Laying
- SDCL 10-46A-18.1 Exemption of Repair Shops, Locksmiths, and Locksmith Shops
- SDCL 10-46A-19 Promulgation of Rules