South Dakota § 10-46-34 Liability of user for tax--Returns and payments.

South Dakota Statutes

§ 10-46-34 — Liability of user for tax--Returns and payments.

South Dakota § 10-46-34

Title 10TAXATION

Ch. 10-45DUSE TAX

This text of South Dakota § 10-46-34 (Liability of user for tax--Returns and payments.) 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 § 10-46-34 (2026).

Text

Any person who uses, stores, or otherwise consumes any property or services subject to tax by this chapter upon which the tax has not been paid, either to a retailer or direct to the secretary as provided by this chapter, is liable therefor, and shall, on or before the time specified in § 10-46-27.1 , pay the tax upon all such property used by the person during the preceding month in such manner and accompanied by such returns as required by § 10-46-27.1 . All of the provisions of §§ 10-46-27.1 to 10-46-31 , inclusive, with reference to such returns and payments are applicable to the returns and payments required by this chapter.

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Any person who uses, stores, or otherwise consumes any property or services subject to tax by this chapter upon which the tax has not been paid, either to a retailer or direct to the secretary as provided by this chapter, is liable therefor, and shall, on or before the time specified in § 10-46-27.1 , pay the tax upon all such property used by the person during the preceding month in such manner and accompanied by such returns as required by § 10-46-27.1 . All of the provisions of §§ 10-46-27.1 to 10-46-31 , inclusive, with reference to such returns and payments are applicable to the returns and payments required by this chapter.