Administration by department.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Gross Receipts Tax On Visitor Related Businesses
  5. Administration by department.

Checkout our iOS App for a better way to browser and research.

10-45D-9. Administration by department.

The tax imposed by §10-45D-2 shall be collected and administered by the Department of Revenue.

Source: SL 2002, ch 63, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.


Download our app to see the most-to-date content.