South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-29

10-46-29. Repealed by SL 2010, ch 64, § 4

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In this chapter (40 sections)
  1. 10-46-6 · Exemption of property and services subject to sales tax
  2. 10-46-7 · Constitutional exemptions from tax--Property of public…
  3. 10-46-8 · Exemption of property brought in for personal use of…
  4. 10-46-9 · Exemption of raw material, parts and newsprint for…
  5. 10-46-13 · 10-46-13. Repealed by SL 1985, ch 241, § 20
  6. 10-46-14 · Exemption of commodities otherwise taxed
  7. 10-46-15 · Exemption of property of educational institutions and…
  8. 10-46-16 · Exemption of livestock, poultry, ostriches, emus, or rheas…
  9. 10-46-17 · Exemption of motor fuel used for agricultural purposes
  10. 10-46-18 · Delivery in state as prima facie evidence of sale for use in…
  11. 10-46-19 · Manner of collection of tax
  12. 10-46-20 · Collection of tax by retailer maintaining place of business…
  13. 10-46-21 · Semiannual report of sales by retailer maintaining place of…
  14. 10-46-22 · Permit for collection of tax by retailer not maintaining…
  15. 10-46-23 · Collection and remittance of tax by retailer
  16. 10-46-24 · Surety bond filed by retailer
  17. 10-46-25 · Securities deposited by retailer in lieu of bond
  18. 10-46-26 · Tax collected as debt of retailer
  19. 10-46-27 · 10-46-27. Repealed by SL 2010, ch 64, § 1
  20. 10-46-28 · Contents of return--Remittance
  21. 10-46-29 · 10-46-29. Repealed by SL 2010, ch 64, § 4
  22. 10-46-30 · Execution of retailers' returns
  23. 10-46-31 · Amounts of tax paid on conditional sales or installment…
  24. 10-46-32 · Collection of tax by deduction from motor fuel tax refunds
  25. 10-46-33 · Direct payment of tax by user
  26. 10-46-34 · Liability of user for tax--Returns and payments
  27. 10-46-35 · 10-46-35. Repealed by SL 1982, ch 86, § 39
  28. 10-46-36 · 10-46-36. Repealed by SL 1981, ch 106, § 1
  29. 10-46-37 · False or fraudulent return in attempt to evade tax as…
  30. 10-46-38 · Failure to file return as misdemeanor
  31. 10-46-39 · Administration and enforcement--Sales tax procedural and…
  32. 10-46-40 · Rules for administration--Uniformity of application
  33. 10-46-41 · Determination of tax by secretary in absence of correct…
  34. 10-46-42 · Secretary's certificate as prima facie evidence of failure…
  35. 10-46-43 · Records maintained by retailers and users--Examination and…
  36. 10-46-44 · Revocation of retailer's sales tax permit on failure to…
  37. 10-46-45 · Notice and hearing on revocation of permit or authority to…
  38. 10-46-46 · Restoration of revoked sales tax permit
  39. 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
  40. 10-46-48 · Revenue credited to general fund
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