{"data":{"id":"us-sd/sdcl-10-58-4","jurisdiction":"us-sd","citation":"SDCL § 10-58-4","heading":"Collection and administration.","body":"The tax imposed under this chapter shall be collected and administered by the Department of Revenue. The secretary of revenue shall ensure that all amusement machines that are available to the public are taxed.","path":["TITLE 10. TAXATION","CHAPTER 10-58. AMUSEMENT DEVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-58-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"30ec0b89a100cdb8829ca2d15efbba921253c02e84688139dba2001c39de75ff","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-58-3","next":"us-sd/sdcl-10-58-5"},"notice":"GroundRules: Original legal text. Not legal advice."}