{"data":{"id":"us-sd/sdcl-10-46-34","jurisdiction":"us-sd","citation":"SDCL § 10-46-34","heading":"Liability of user for tax--Returns and payments.","body":"Any person who uses, stores, or otherwise consumes any property or services subject to tax by this chapter upon which the tax has not been paid, either to a retailer or direct to the secretary as provided by this chapter, is liable therefor, and shall, on or before the time specified in § 10-46-27.1, pay the tax upon all such property used by the person during the preceding month in such manner and accompanied by such returns as required by § 10-46-27.1. All of the provisions of §§ 10-46-27.1 to 10-46-31, inclusive, with reference to such returns and payments are applicable to the returns and payments required by this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-34","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"97f45f02526b2bfe309311e8f4f4f162c5970aafb01325e72b1f257230480fb2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-33","next":"us-sd/sdcl-10-46-34.1"},"notice":"GroundRules: Original legal text. Not legal advice."}