{"data":{"id":"us-sd/sdcl-10-1-15.1","jurisdiction":"us-sd","citation":"SDCL § 10-1-15.1","heading":"State contracts for tax collection and reporting.","body":"The secretary of revenue may enter into contracts with certified service providers for the collection and reporting of the tax imposed under chapters 10-45, 10-46, and 10-52. The secretary may enter into such contracts in conjunction with other states.","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-15.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"90d0c5b5a60b69a47074cd078290b5954a2e88a12ed45ddda3234ca550068643","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-15","next":"us-sd/sdcl-10-1-15.2"},"notice":"GroundRules: Original legal text. Not legal advice."}