Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-31 - Receipts not issued for taxes remitted

S.D. Codified Laws § 10-45-31

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-45-31 - Receipts not issued for taxes remitted

The secretary of revenue shall not be required to issue receipts for sales tax remitted to the Department of Revenue.

SDCL 10-45-31

SL 1951, ch 463, § 1; SDC Supp 1960, § 57.3302-1; SDC Supp 1960, § 57.3302 as added by SL 1967, ch 329, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.