Receipts not issued for taxes remitted.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Retail Sales And Service Tax
  5. Receipts not issued for taxes remitted.

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10-45-31. Receipts not issued for taxes remitted.

The secretary of revenue shall not be required to issue receipts for sales tax remitted to the Department of Revenue.

Source: SL 1951, ch 463, §1; SDC Supp 1960, §57.3302-1; SDC Supp 1960, §57.3302 as added by SL 1967, ch 329, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.


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