10-46B-7. Report and payment of tax.
The tax imposed shall be reported and paid pursuant to §10-46B-1.6 upon the receipts received under the contract during the period.
Source: SL 1979, ch 84, §12F; SDCL Supp, §10-46A-8; SL 1998, ch 70, §4; SL 2007, ch 65, §10.