10-46-33. Direct payment of tax by user.
The tax upon the use, storage, or consumption of any tangible personal property or any product transferred electronically not paid pursuant to §§10-46-23 and 10-46-32 shall be paid to the secretary of revenue directly by any person using such property within this state, pursuant to the provisions of §10-46-34.
Source: SL 1939, ch 276, §6 (3); SDC Supp 1960, §57.4306 (3); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §57; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.