The provisions of §§ 10-59-26 to 10-59-33 , inclusive, apply to those taxes enumerated in § 10-59-1 . Source: SL 1990, ch 100 , § 1.
Application of subsequent sections
SDCL § 10-59-25, under UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES.
SDCL § 10-59-25