South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46E-6 — Tax collection and administration

The tax imposed by § 10-46E-1 shall be collected and administered by the Department of Revenue.

Last amended: Source: SL 2006, ch 58 , § 6, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.