South Dakota Statutes

§ 10-52A-3 — Department to administer tax.

South Dakota § 10-52A-3
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-51MUNICIPAL GROSS RECEIPTS TAX

This text of South Dakota § 10-52A-3 (Department to administer tax.) 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-3 (2026).

Text

The tax imposed by § 10-52A-2 shall be collected and administered by the department.

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Legislative History

SL 2002, ch 68, § 4.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-52A-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-52A-3.