Any person subject to the gross receipts tax imposed by this chapter shall file a return and pay any tax due in accordance with the provisions of chapter 10-45 . Source: SL 2026, ch 55 , § 15. Effective July 1, 2026
Person subject to tax--Duty to file and remit taxes
SDCL § 10-52B-11 — under COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION.
SDCL § 10-52B-11