{"data":{"id":"us-sd/sdcl-10-45c-8","jurisdiction":"us-sd","citation":"SDCL § 10-45C-8","heading":"Short title.","body":"This chapter shall be known as and referred to as the Uniform Sales and Use Tax Administration Act.","path":["TITLE 10. TAXATION","CHAPTER 10-45C. UNIFORM SALES AND USE TAX ADMINISTRATION ACT"],"source_url":"https://sdlegislature.gov/Statutes/10-45C-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"711914d5f8ac7d9f8bccece6146f0c3420b925fc46796c7f885d4482dde11ad6","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45c-7","next":"us-sd/sdcl-10-45c-9"},"notice":"GroundRules: Original legal text. Not legal advice."}