{"data":{"id":"us-sd/sdcl-10-52a-6","jurisdiction":"us-sd","citation":"SDCL § 10-52A-6","heading":"Applicability of certain other provisions.","body":"The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by this chapter, where applicable.","path":["TITLE 10. TAXATION","CHAPTER 10-52A. MUNICIPAL GROSS RECEIPTS TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-52A-6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d427e46d88b4c0fa13eb24ceab2198c4e2d04b69cc5c48f54add36d5f2971ed1","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52a-5","next":"us-sd/sdcl-10-52a-7"},"notice":"GroundRules: Original legal text. Not legal advice."}