South Dakota Statutes
§ 10-45-23 — Schedule for collection of tax from consumer.
The schedules for collection of the tax imposed by this chapter and chapter 10-52 shall be established in rule by the secretary of revenue pursuant to chapter 1-26 . The schedules established by rule shall spread the tax proportionately on fractions of dollars.
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South Dakota § 10-45-23 (Schedule for collection of tax from consumer.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In Re the Appeal of the Sales Tax Refund Applications of Black Hills Power & Light Co.
298 N.W.2d 799 (South Dakota Supreme Court, 1980)
Legislative History
SL 1965, ch 288, § 2; SL 1969, ch 267, § 2; SL 1970, ch 168, § 3; SL 1973, ch 62, § 1; SL 1978, ch 72, § 38; SL 1979, ch 84, §§ 2, 4; SL 1980, ch 325, § 20; SL 1987, ch 98, § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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