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South Dakota Codified Laws
Title 10
Chapter 10-52A
S.D. Codified Laws ch. 10-52A
Municipal Gross Receipts Tax
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10-52A-1
Definitions.
10-52A-1.1
Gross receipts defined.
10-52A-1.2
Conditions under which gross receipts include consideration retailer received from third parties.
10-52A-1.3
Exclusions from definition of gross receipts.
10-52A-1.4
Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
10-52A-2
Additional municipal non-ad valorem tax authorized--Rate--Purpose.
10-52A-3
Department to administer tax.
10-52A-4
10-52A-4, 10-52A-4.1. Repealed by SL 2006, ch 61, §§ 6, 14, eff. Feb. 6, 2006.
10-52A-4.1
Repealed
Repealed
10-52A-4.2
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-52A-5
Repealed
Repealed
10-52A-6
Applicability of certain other provisions.
10-52A-7
Promulgation of rules--Scope.
10-52A-8
Penalties for violations.
10-52A-9
Taxpayer to keep books and records--Inspection--Retention period.
10-52A-10
Tax may be referred to voters--Certain taxes to continue.
10-52A-11
Administration of taxes--Forms and rules--Records.
10-52A-12
Moneys received credited to special municipal tax fund--Disbursement.
10-52A-13
Ordinance or amendment enacted under chapter--Notification--Effective date.
10-52A-14
Issuance of bonds--Use of proceeds of bonds.
10-52A-15
Repealed
Repealed