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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 52A - Municipal Gross Receipts Tax
§ 10-52A-11 Administration of taxes--Forms and rules--Records.
Universal Citation: SD Codified L § 10-52A-11 (2017)
10-52A-11. Administration of taxes--Forms and rules--Records. The administration of the taxes adopted under this chapter shall be by the department. The department may prescribe forms and promulgate rules pursuant to chapter 1-26 for the making of returns and for the ascertainment, assessment, and collection of the tax imposed pursuant to this chapter. The department shall keep full and accurate records of all moneys received and distributed under this chapter.
Source: SL 2002, ch 68, ยง 12.
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