{"data":{"id":"us-sd/sdcl-10-45c-14","jurisdiction":"us-sd","citation":"SDCL § 10-45C-14","heading":"","body":"10-45C-14, 10-45C-15. Repealed by SL 2015, ch 39, §§ 1, 2.","path":["TITLE 10. TAXATION","CHAPTER 10-45C. UNIFORM SALES AND USE TAX ADMINISTRATION ACT"],"source_url":"https://sdlegislature.gov/Statutes/10-45C-14","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"bdff0cb28abb47910c465e48a622c75fa2fda75942be644099a366944279f994","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45c-13","next":"us-sd/sdcl-10-45c-16"},"notice":"GroundRules: Original legal text. Not legal advice."}