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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - Uniform Administration Of Certain State Taxes
§ 10-59-40 Filing of returns required whether or not gross receipts are subject to tax.
Universal Citation: SD Codified L § 10-59-40 (2017)
10-59-40. Filing of returns required whether or not gross receipts are subject to tax. Any person licensed pursuant to chapter 10-33A, 10-45, 10-45D, 10-46A, 10-46B, or 10-52A shall file the applicable tax return whether or not the person has gross receipts subject to tax.
Source: SL 2006, ch 61, ยง 8.
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