Feb. 6, 2006. 10-45-27.2 Collection allowance credit for collecting sales tax. 10-45-27.3 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance. 10-45-28
Repealed by SL 2006, ch 61 , § 10, eff
SDCL § 10-45-27.1 — under RETAIL SALES AND SERVICE TAX.
SDCL § 10-45-27.1