SDCL § 10-52B-8: Administration of tax--Forms--Promulgation of rules--Records.

The Department of Revenue shall administer any gross receipts tax imposed pursuant to this chapter. The department may prescribe forms and promulgate rules pursuant to chapter 1-26 for the making of returns and for the ascertainment, assessment, and collection of the tax. The department shall keep full and accurate records of all moneys received and distributed pursuant to this chapter.