§ 10-46A-1 Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.

SD Codified L § 10-46A-1 (2019) (N/A)
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10-46A-1. Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax. There is imposed an excise tax upon the gross receipts of all prime contractors engaged in realty improvement contracts, at the rate of two percent.

Source: SL 1979, ch 84, § 12A; SL 1980, ch 100, § 1; SL 1984, ch 92, §§ 1, 1A; SL 1985, ch 92.