South Dakota Statutes
§ 34-45-4.3 — Registration of entity required to collect and remit surcharge.
South Dakota § 34-45-4.3
This text of South Dakota § 34-45-4.3 (Registration of entity required to collect and remit surcharge.) 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 § 34-45-4.3 (2026).
Text
Any entity required to collect and remit the surcharge imposed pursuant to § 34-45-4 or 34-45-4.2 shall register with the Department of Revenue. There is no registration fee. A registration shall be made upon a form prescribed by the secretary of the Department of Revenue and shall set forth the name under which the applicant transacts or intends to transact business, the location of the place of business, and such other information as the secretary may require. The department shall issue an identification number to each applicant. This identification number is not assignable and is valid only for the entity to which it was issued. The identification number is valid until canceled or revoked.
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Legislative History
SL 2012, ch 188, § 4.
Nearby Sections
15
§ 34-1-1
§ 34-1-1§ 34-1-1.1
Department reorganized and continued.§ 34-1-15
§ 34-1-15§ 34-1-19
Repealed§ 34-1-2
, 34-1-2.1Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 34-45-4.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/34-45-4.3.