SDCL § 10-45D-12: Application of other laws.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-45D. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES
The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by §§ 10-45D-1 to 10-45D-14, inclusive, where applicable.
Collected 2026-09-03T15:18:56Z. Source file · JSON