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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-52A-3: Department to administer tax.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-52A. MUNICIPAL GROSS RECEIPTS TAX

The tax imposed by § 10-52A-2 shall be collected and administered by the department.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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