64:07:01:11Contractors

and subcontractors to furnish information on water development projects. Contractors and subcontractors must report all taxes collected under chapters 10-46A 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.

Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995.