{"data":{"id":"us-sd/sdcl-10-45c-16","jurisdiction":"us-sd","citation":"SDCL § 10-45C-16","heading":"","body":"Repealed by SL 2013, ch 57, § 2.","path":["TITLE 10. TAXATION","CHAPTER 10-45C. UNIFORM SALES AND USE TAX ADMINISTRATION ACT"],"source_url":"https://sdlegislature.gov/Statutes/10-45C-16","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"bac1aa16b20a4b3b6555499c7acca4c9c348f54eb1aca69d6a94d3203b1d6647","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45c-14","next":"us-sd/sdcl-10-45d-1"},"notice":"GroundRules: Original legal text. Not legal advice."}