South Dakota Statutes

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

South Dakota·Title 10 TAXATION·Ch. 10-51 MUNICIPAL GROSS RECEIPTS TAX
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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