S.D. Codified Laws § 10-58-4

Current through the 2024 Legislative Session

Section 10-58-4 - Collection and administration

The tax imposed under this chapter shall be collected and administered by the Department of Revenue. The secretary of revenue shall ensure that all amusement machines that are available to the public are taxed.

SDCL 10-58-4

SL 1985, ch 87, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 53, §7.

Amended by S.L. 2021, ch. 53,s. 7, eff. 7/1/2021.