S.D. Codified Laws § 10-45D-9

Current through the 2024 Legislative Session

Section 10-45D-9 - Administration by department

The tax imposed by § 10-45D-2 shall be collected and administered by the Department of Revenue.

SDCL 10-45D-9

SL 2002, ch 63, §9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.