There is a newer version of the South Dakota Codified Laws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-3 Department to administer tax.
SD Codified L § 10-52A-3 (through 2011) What's This?
10-52A-3. Department to administer tax. The tax imposed by § 10-52A-2 shall be collected and administered by the department.
Source: SL 2002, ch 68, § 4.
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