Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46A - REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
Section 10-46A-2 - Prime contractors and subcontractors subject to tax

S.D. Codified Laws § 10-46A-2

Download
PDF
Current through the 2024 Legislative Session
Section 10-46A-2 - Prime contractors and subcontractors subject to tax

Prime contractors and subcontractors subject to the tax imposed by § 10-46A-1 include without limitation those enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President: construction (division c).

SDCL 10-46A-2

SL 1979, ch 84, §§ 12B, 12D; SL 1980, ch 100, § 2; SL 1988, ch 108, § 6; SL 1993, ch 101, § 1.