Department to administer tax.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Municipal Gross Receipts Tax
  5. Department to administer tax.

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10-52A-3. Department to administer tax.

The tax imposed by §10-52A-2 shall be collected and administered by the department.

Source: SL 2002, ch 68, §4.


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