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South Dakota Codified Laws
Title 10
Chapter 10-52B
S.D. Codified Laws ch. 10-52B
County Option Retail Sales and Service Tax for Property Tax Reduction
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10-52B-1
Authorization of tax--Rate--Conformity with state tax.
10-52B-2
Property tax reduction fund--Tax moneys deposited.
10-52B-3
Property tax reduction fund--Use of moneys--Property tax credit--Classifications granted credit--Administrative costs.
10-52B-4
Ordinance to impose tax--Contents.
10-52B-5
Ordinance to impose tax--Referendum--No emergency clause.
10-52B-6
Ordinance to impose tax--Initiated measure.
10-52B-7
Gross receipts--Exclusion of taxes.
10-52B-8
Administration of tax--Forms--Promulgation of rules--Records.
10-52B-9
Moneys collected by department--Transfer to county property tax reduction fund.
10-52B-10
New or amended tax ordinance--Effective date--Notice to department.
10-52B-11
Person subject to tax--Duty to file and remit taxes.
10-52B-12
Exemption--Construction work entered into prior to tax.