S.D. Codified Laws § 10-46A-1.4

Current with legislation signed by the governor on or before 3/6/2024

Section 10-46A-1.4 - Payment of tax on cash basis

If the secretary of revenue has granted a contractor the authority to report and pay contractor's excise tax on the accrual basis and the contractor requests in writing for the authority to report and pay the tax on the cash basis, the secretary may grant such authority if assessment and collection of taxes are not jeopardized.

SDCL 10-46A-1.4

SL 1990, ch 93, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.