S.D. Admin. R. 64:06:01:29

Current through Register Vol. 50, page 159, June 17, 2024

Section 64:06:01:29 - Municipal tax - Administration and reporting

Reporting of the municipal taxes administered by the department under SDCL chapters 10-52 and 10-52 A shall be incorporated in state tax return forms. Only one return form must be filed to report and remit both state and municipal taxes due.

SL 1975, ch 16, § 1; 5 SDR 60, effective 1/25/1979; 9 SDR 28, effective 9/5/1982; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 28 SDR 178, effective 7/1/2002; 33 SDR 226, effective 6/27/2007.

General Authority: SDCL 10-52-4, 10-52A-7(2).

Law Implemented: SDCL 10-52-4, 10-52A-4.2.