South Dakota Statutes
§ 10-59-40 — Filing of returns required whether or not gross receipts are subject to tax.
South Dakota § 10-59-40
This text of South Dakota § 10-59-40 (Filing of returns required whether or not gross receipts are subject to 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 § 10-59-40 (2026).
Text
Any person licensed pursuant to chapter 10-33A , 10-45 , 10-45D , 10-46A , 10-46B , or 10-52A shall file the applicable tax return whether or not the person has gross receipts subject to tax.
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Legislative History
SL 2006, ch 61, § 8.
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Bluebook (online)
South Dakota § 10-59-40, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-40.