S.D. Codified Laws § 10-46A-1.5
Current with legislation signed by the governor on or before 3/6/2024
Taxes paid on gross receipts represented by accounts found to be worthless and actually charged off for income tax purposes, may be credited upon a subsequent payment of the tax. If such accounts are thereafter collected by the contractor, the tax shall be paid upon the amount so collected.
SDCL 10-46A-1.5