{"data":{"id":"us-sd/sdcl-10-45d-9","jurisdiction":"us-sd","citation":"SDCL § 10-45D-9","heading":"Administration by department.","body":"The tax imposed by § 10-45D-2 shall be collected and administered by the Department of Revenue.","path":["TITLE 10. TAXATION","CHAPTER 10-45D. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES"],"source_url":"https://sdlegislature.gov/Statutes/10-45D-9","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"735b623a89ab234460d2de7b722edabb4e72bc7ccc0dea793229d257d19b67e6","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45d-8.1","next":"us-sd/sdcl-10-45d-10"},"notice":"GroundRules: Original legal text. Not legal advice."}