South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 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.

Last amended: Source: SL 2006, ch 61 , § 8.

Source: official text