South Dakota Statutes
§ 10-59-40 — Filing of returns required whether or not gross receipts are subject to tax.
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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South Dakota § 10-59-40 (Filing of returns required whether or not gross receipts are subject to tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2006, ch 61, § 8.
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