Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
Section 10-59-40 - Filing of returns required whether or not gross receipts are subject to tax

S.D. Codified Laws § 10-59-40

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Current through the 2024 Legislative Session
Section 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.

SDCL 10-59-40

SL 2006, ch 61, § 8.