Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - USE TAX
Section 10-46-39 - Administration and enforcement-Sales tax procedural and collection provisions applicable

S.D. Codified Laws § 10-46-39

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Current with legislation signed by the governor on or before 3/6/2024
Section 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.

SDCL 10-46-39

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.