South Dakota 52A — Municipal Gross Receipts Tax
- 10-52A-1 — Definitions.
- 10-52A-2 — Additional municipal non-ad valorem tax authorized--Rate--Purpose.
- 10-52A-3 — Department to administer tax.
- 10-52A-4 — , 10-52A-4.1. Repealed.
- 10-52A-5 — Periodic filing--Filing for temporary or seasonal permits--Penalty for failure to filereturn.
- 10-52A-6 — Applicability of certain other provisions.
- 10-52A-7 — Promulgation of rules--Scope.
- 10-52A-8 — Violations.
- 10-52A-9 — Taxpayer to keep books and records--Inspection--Retention period.
- 10-52A-10 — Tax may be referred to voters--Certain taxes to continue.
- 10-52A-11 — Administration of taxes--Forms and rules--Records.
- 10-52A-12 — Moneys received credited to special municipal tax fund--Disbursement.
- 10-52A-13 — Ordinance or amendment enacted under chapter--Notification--Effective date.
- 10-52A-14 — Issuance of bonds--Use of proceeds of bonds.
- 10-52A-15 — Legislative findings--Limitations on reduction of tax levy.