{"data":{"id":"us-sd/sdcl-10-52a-1","jurisdiction":"us-sd","citation":"SDCL § 10-52A-1","heading":"Definitions.","body":"Terms used in this chapter mean:\n(1) \"Department,\" the Department of Revenue;\n(2) Repealed by SL 2007, ch 56, § 5.","path":["TITLE 10. TAXATION","CHAPTER 10-52A. MUNICIPAL GROSS RECEIPTS TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-52A-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"522db7aa8f996a8a87ba6ac5d9234df87c2c9133c6c2cdc6d96a7cf1d8b13656","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52-25","next":"us-sd/sdcl-10-52a-1.1"},"notice":"GroundRules: Original legal text. Not legal advice."}