Filing of returns required whether or not gross receipts are subject to tax.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Uniform Administration Of Certain State Taxes
  5. Filing of returns required whether or not gross receipts are subject to tax.

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10-59-40. Filing of returns required whether or not gross receipts are subject to tax.

Any person licensed pursuant to chapter 10-33A, 10-45, 10-45D, 10-46A, 10-46B, or 10-52A shall file the applicable tax return whether or not the person has gross receipts subject to tax.

Source: SL 2006, ch 61, §8.


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