64:07:01:12Tax
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
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.
Source: 23 SDR 118, effective January 27, 1997, 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007.