S.D. Admin. R. 64:07:01:12

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

Section 64:07:01:12 - Tax return filing dates for contractors

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.

23 SDR 118, effective 1/27/1997, 32 SDR 225, effective 7/3/2006; 33 SDR 226, effective 6/27/2007.

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.