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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45D - Gross Receipts Tax On Visitor Related Businesses
§ 10-45D-12 Application of other laws.
Universal Citation: SD Codified L § 10-45D-12 (2017)
10-45D-12. Application of other laws. The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by §§ 10-45D-1 to 10-45D-14, inclusive, where applicable.
Source: SL 2002, ch 63, § 12.
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