{"data":{"id":"us-sd/sdcl-10-52a-3","jurisdiction":"us-sd","citation":"SDCL § 10-52A-3","heading":"Department to administer tax.","body":"The tax imposed by § 10-52A-2 shall be collected and administered by the department.","path":["TITLE 10. TAXATION","CHAPTER 10-52A. MUNICIPAL GROSS RECEIPTS TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-52A-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3742e763619ac1873606f7b631def2e78e93a199795f61fb5af819383cf8b176","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52a-2","next":"us-sd/sdcl-10-52a-4"},"notice":"GroundRules: Original legal text. Not legal advice."}