Section 10-46A-1.4 - Payment of tax on cash basis. - South Dakota Statutes

10-46A-1.4. Payment of tax on cash basis. If the secretary of revenue and regulation 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.

Source: SL 1990, ch 93, § 2; SL 2003, ch 272, § 82.