South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-39 — Administration and enforcement--Sales tax procedural and collection provisions applicable

The secretary of revenue shall enforce and administer this chapter in the same manner and subject to all of the provisions contained in chapter 10-45 . Sections 10-45-22 , 10-45-29 , 10-45-30 , and 10-45-37 to 10-45-45 , inclusive, are by reference incorporated as part of this chapter.

Last amended: Source: SL 1939, ch 276 , § 20; SDC Supp 1960, § 57.4317; SL 1978, ch 70 , § 8; SL 1980, ch 99 , § 7; SL 1981, ch 106 , § 2; SL 2001, ch 56 , § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text