S.D. Admin. R. 64:07:01:11

Current through Register Vol. 51, page 67, December 16, 2024

Section 64:07:01:11 - Contractors and subcontractors to furnish information on water development projects

Contractors and subcontractors must report all taxes collected under chapters 10-46 A 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.

S.D. Admin. R. 64:07:01:11

20 SDR 103, effective 1/10/1994; 21 SDR 219, effective 7/1/1995.

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.

Composition of state water plan, SDCL 46A-1-2.