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2020 South Dakota Codified Laws
Title 10 - Taxation
Chapter 45D - Gross Receipts Tax On Visitor Related Businesses
Section 10-45D-9 - Administration by department.
Universal Citation: SD Codified L § 10-45D-9 (2020)
10-45D-9. Administration by department.
The tax imposed by §10-45D-2 shall be collected and administered by the Department of Revenue.
Source: SL 2002, ch 63, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
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