Section 10-45-30.2 - Accrual basis reporting and payment. - South Dakota Statutes

10-45-30.2. Accrual basis reporting and payment. If the secretary of revenue and regulation has granted a retailer the authority to report and pay sales tax on the cash basis and a retailer requests in writing for the authority to report and pay sales tax upon the accrual basis, the secretary may grant such authority if assessment and collection of taxes are not jeopardized.

Source: SL 1983, ch 85, § 2; SL 2003, ch 272, § 82.