§ 10-46E-6

S.D. Codified Laws § 10-46E-6 (2026)

Tax collection and administration.

SL 2006, ch 58 , § 6, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

The tax imposed by § 10-46E-1 shall be collected and administered by the Department of Revenue.

Source: SL 2006, ch 58 , § 6, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.