The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by §§ 10-45D-1 to 10-45D-14 , inclusive, where applicable. Source: SL 2002, ch 63 , § 12.
Application of other laws
SDCL § 10-45D-12 — under GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES.
SDCL § 10-45D-12