{"data":{"id":"us-sd/sdcl-10-45-31","jurisdiction":"us-sd","citation":"SDCL § 10-45-31","heading":"Receipts not issued for taxes remitted.","body":"The secretary of revenue shall not be required to issue receipts for sales tax remitted to the Department of Revenue.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-31","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b2920ecd81e6ece588c2e7b923b6d08d9b3a8ad994b8229d8c4b11197e1eb279","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-30.2","next":"us-sd/sdcl-10-45-32"},"notice":"GroundRules: Original legal text. Not legal advice."}