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

SDCL § 10-52B-11: Person subject to tax--Duty to file and remit taxes.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-52B. COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION

Any person subject to the gross receipts tax imposed by this chapter shall file a return and pay any tax due in accordance with the provisions of chapter 10-45.

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

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