ARSD 20:18:22:19
All licensees must remit taxes due and owing on forms provided by the executive secretary.
Source: 16 SDR 64, effective October 11, 1989.
General Authority: SDCL 42-7B-7.
Law Implemented: SDCL 42-7B-1 , 42-7B-2 , 42-7B-3 , 42-7B-4 , 42-7B-5 , 42-7B-7 , 42-7B-9 , 42-7B-11 , 42-7B-17 , 42-7B-28 , 42-7B-29 , 42-7B-30 , 42-7B-41 , 42-7B-43 , 42-7B-45.