There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 52A. Municipal Gross Receipts Tax
- §10-52A-1 Definitions.
- §10-52A-1.1 Gross receipts defined.
- §10-52A-1.2 Conditions under which gross receipts include consideration retailer received from third parties.
- §10-52A-1.3 Exclusions from definition of gross receipts.
- §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 Repealed.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-4.2 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
- §10-52A-5 Repealed.
- §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.
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