South Dakota Statutes
§ 10-45-21 — Tax additional to other occupation and privilege taxes.
The taxes imposed under this chapter shall be in addition to all other occupation or privilege taxes imposed by the State of South Dakota, or by any municipal corporation or political subdivision thereof, unless otherwise specifically exempted by this chapter.
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South Dakota § 10-45-21 (Tax additional to other occupation and privilege taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1935, ch 205, § 44; SDC 1939, § 57.3102.
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