South Dakota Statutes
§ 10-45-21 — Tax additional to other occupation and privilege taxes.
South Dakota § 10-45-21
This text of South Dakota § 10-45-21 (Tax additional to other occupation and privilege taxes.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-21 (2026).
Text
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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Legislative History
SL 1935, ch 205, § 44; SDC 1939, § 57.3102.
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Bluebook (online)
South Dakota § 10-45-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-21.