§ 10-46-30

S.D. Codified Laws § 10-46-30 (2026)

Execution of retailers' returns.

SL 1939, ch 276 , § 11; SDC Supp 1960, § 57.4310.

Returns shall be signed by the retailer or his duly authorized agent, and must be certified by him to be correct.

Source: SL 1939, ch 276 , § 11; SDC Supp 1960, § 57.4310.