South Dakota Statutes

§ 10-45D-12 — Application of other laws.

South Dakota·Title 10 TAXATION·Ch. 10-45D GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES
The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by §§ 10-45D-1 to 10-45D-14 , inclusive, where applicable.

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Legislative History

SL 2002, ch 63, § 12.

Nearby Sections

15
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