State Codes and Statutes
Statutes > South-dakota > Title-10 > Chapter-46a > Statute-10-46a-1-510-46A-1.5. Taxes on receipts of worthless accounts. 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.
Source: SL 1990, ch 93, § 3.
