South Dakota Statutes
§ 10-46A-7 — Administration of tax--Sales tax provisions applicable.
The secretary of revenue is hereby charged with the enforcement and administration of the provisions of this chapter, and as to licensing and reports, it shall be administered in the same manner as the tax imposed by chapter 10-45 . For enforcement and interest purposes §§ 10-45-24 to 10-45-52 , inclusive, and all amendments that may hereafter be made thereto shall apply to and be available and said sections are by reference incorporated herein.
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South Dakota § 10-46A-7 (Administration of tax--Sales tax provisions applicable.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
State v. Reif
490 N.W.2d 511 (South Dakota Supreme Court, 1992)
Legislative History
SL 1979, ch 84, §§ 12G, 12I; 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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