SDCL § 10-45D-9: Administration by department.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-45D. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES
The tax imposed by § 10-45D-2 shall be collected and administered by the Department of Revenue.
Collected 2026-09-03T15:18:56Z. Source file · JSON