{"data":{"id":"us-sd/sdcl-10-52a-5","jurisdiction":"us-sd","citation":"SDCL § 10-52A-5","heading":"","body":"Repealed by SL 2007, ch 65, § 12.","path":["TITLE 10. TAXATION","CHAPTER 10-52A. MUNICIPAL GROSS RECEIPTS TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-52A-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d8f371174636df11eec8a6b14fb1bdf46b3680447c2f01740f437c584dca9441","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52a-4.2","next":"us-sd/sdcl-10-52a-6"},"notice":"GroundRules: Original legal text. Not legal advice."}