{"data":{"id":"us-sd/sdcl-10-46-39","jurisdiction":"us-sd","citation":"SDCL § 10-46-39","heading":"Administration and enforcement--Sales tax procedural and collection provisions applicable.","body":"The secretary of revenue shall enforce and administer this chapter in the same manner and subject to all of the provisions contained in chapter 10-45. Sections 10-45-22, 10-45-29, 10-45-30, and 10-45-37 to 10-45-45, inclusive, are by reference incorporated as part of this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-39","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"fcea2efb08cfa4fa9e0806131e6718f02b359f9443a7bdb417585725ec3c5aea","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-38","next":"us-sd/sdcl-10-46-40"},"notice":"GroundRules: Original legal text. Not legal advice."}