Section 10-46C-5 - Filing of tax return--Payment of taxes due. - South Dakota Statutes

10-46C-5. Filing of tax return--Payment of taxes due. The owner shall file a tax return on or before December thirty-first of each year reporting the project costs subject to tax under chapter 10-46A or 10-46B incurred during the previous twelve months. The tax due from such return shall be paid in four equal annual payments with the first payment due no later than December thirty-first following the filing of the tax return. Each subsequent annual payment shall be made no later than December thirty-first following the last payment.

Source: SL 2002, ch 65, § 5.