Chapter 46b. Alternate Realty Improvement Contractor's Excise Tax
Index
- SDCL 10-46B-1 Tax Imposed On Receipts From Certain Realty Improvement Contracts-Rate of Tax
- SDCL 10-46B-1.1 Tax Measured On Accrual Basis
- SDCL 10-46B-1.2 Tax Paid On Cash Basis
- SDCL 10-46B-1.3 Taxes On Receipts of Worthless Accounts
- SDCL 10-46B-1.4 [Repealed]
- SDCL 10-46B-1.5 [Repealed]
- SDCL 10-46B-1.6 Filing Return and Remitting Tax-Time For Filing and Remittance-Extension-Penalty For Untimely Return Or Remittance
- SDCL 10-46B-2 Prime Contractors and Subcontractors Subject to Tax
- SDCL 10-46B-3 Total Contract Price As Basis of Tax
- SDCL 10-46B-4 Gross Receipts Defined-Items Not Deductible
- SDCL 10-46B-5 Improvement Without Contract Taxable When Sold Within Four Years After Completion-Exceptions-Determination of Gross Receipts
- SDCL 10-46B-6 Administration of Tax-Sales Tax Provisions Applicable
- SDCL 10-46B-7 Report and Payment of Tax
- SDCL 10-46B-8 [Repealed]
- SDCL 10-46B-9 Municipal Tax On Contractors-Rate-Restitution
- SDCL 10-46B-10 Contractors May List Excise and Use Taxes As Separate Line Item On Contracts and Bills
- SDCL 10-46B-10.1 Contractor to Post Excise Tax License Number With Building Permit For a Realty Improvement Contract
- SDCL 10-46B-11 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 10-46B-11.1 Violation of Chapter As Criminal Offense-Classification
- SDCL 10-46B-12 Prospective Application of Increases In Tax
- SDCL 10-46B-13 Contractor's Excise Tax License Required-Application
- SDCL 10-46B-14 Issuance of License-Assignment Prohibited
- SDCL 10-46B-15 Refusal to Issue License For Failure to Pay Tax-Bond
- SDCL 10-46B-15.1 [Repealed]
- SDCL 10-46B-16 Exemption For Floor Laying
- SDCL 10-46B-16.1 Exemption of Repair Shops, Locksmiths, and Locksmith Shops
- SDCL 10-46B-17 Allocation of Certain Revenues to Water and Environment Fund
- SDCL 10-46B-18 Promulgation of Rules