{"data":{"id":"us-sd/sdcl-10-52b-11","jurisdiction":"us-sd","citation":"SDCL § 10-52B-11","heading":"Person subject to tax--Duty to file and remit taxes.","body":"Any person subject to the gross receipts tax imposed by this chapter shall file a return and pay any tax due in accordance with the provisions of chapter 10-45.","path":["TITLE 10. TAXATION","CHAPTER 10-52B. COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION"],"source_url":"https://sdlegislature.gov/Statutes/10-52B-11","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"5171d5158d9ea59f22661d1174ffd8332a7d415be1599b37369687e91f577f52","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52b-10","next":"us-sd/sdcl-10-52b-12"},"notice":"GroundRules: Original legal text. Not legal advice."}