SDCL § 10-52A-1: Definitions.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-52A. MUNICIPAL GROSS RECEIPTS TAX
Terms used in this chapter mean:
(1) "Department," the Department of Revenue;
(2) Repealed by SL 2007, ch 56, § 5.
Collected 2026-09-03T15:18:56Z. Source file · JSON