South Dakota Statutes
§ 10-52A-11 — Administration of taxes--Forms and rules--Records.
South Dakota § 10-52A-11
This text of South Dakota § 10-52A-11 (Administration of taxes--Forms and rules--Records.) 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 § 10-52A-11 (2026).
Text
The administration of the taxes adopted under this chapter shall be by the department. The department may prescribe forms and promulgate rules pursuant to chapter 1-26 for the making of returns and for the ascertainment, assessment, and collection of the tax imposed pursuant to this chapter. The department shall keep full and accurate records of all moneys received and distributed under this chapter.
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Legislative History
SL 2002, ch 68, § 12.
Nearby Sections
15
§ 10-1-1.1
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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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Bluebook (online)
South Dakota § 10-52A-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-52A-11.