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

SDCL § 10-59-40: Filing of returns required whether or not gross receipts are subject to tax.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES

Any person licensed pursuant to chapter 10-33A, 10-45, 10-45D, 10-46A, 10-46B, or 10-52A shall file the applicable tax return whether or not the person has gross receipts subject to tax.

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

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