South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45D-9 — Administration by department

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

Last amended: 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.