{"data":{"id":"us-sd/sdcl-10-59-40","jurisdiction":"us-sd","citation":"SDCL § 10-59-40","heading":"Filing of returns required whether or not gross receipts are subject to tax.","body":"Any person licensed pursuant to chapter 10-33A, 10-45, 10-45D, 10-46A, 10-46B, or 10-52A shall file the applicable tax return whether or not the person has gross receipts subject to tax.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-40","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"f29c9686d68f799c2681765d2936a0fcb318c734e1b0bfff47ff37fb9cd748aa","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-39","next":"us-sd/sdcl-10-59-41"},"notice":"GroundRules: Original legal text. Not legal advice."}