SDCL § 10-52A-6: Applicability of certain other provisions.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-52A. MUNICIPAL GROSS RECEIPTS TAX
The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by this chapter, where applicable.
Collected 2026-09-03T15:18:56Z. Source file · JSON