Feb. 6, 2006. 10-52A-4.2 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance. 10-52A-5
Repealed by SL 2006, ch 61 , § 14, eff
SDCL § 10-52A-4.1 — under MUNICIPAL GROSS RECEIPTS TAX.
SDCL § 10-52A-4.1