The tax imposed by § 10-52A-2 shall be collected and administered by the department. Source: SL 2002, ch 68 , § 4.
Department to administer tax
SDCL § 10-52A-3, under MUNICIPAL GROSS RECEIPTS TAX.
SDCL § 10-52A-3
SDCL § 10-52A-3, under MUNICIPAL GROSS RECEIPTS TAX.
SDCL § 10-52A-3
The tax imposed by § 10-52A-2 shall be collected and administered by the department. Source: SL 2002, ch 68 , § 4.
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