South Dakota § 10-46B-6 Administration of tax--Sales tax provisions applicable.

South Dakota Statutes

§ 10-46B-6 — Administration of tax--Sales tax provisions applicable.

South Dakota § 10-46B-6

Title 10TAXATION

Ch. 10-46BALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX

This text of South Dakota § 10-46B-6 (Administration of tax--Sales tax provisions applicable.) 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 § 10-46B-6 (2026).

Text

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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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.