S.D. Codified Laws § 10-52B-11 (2026) – Person subject to tax--Duty to file and remit taxes. | Midpage
§ 10-52B-11
S.D. Codified Laws § 10-52B-11 (2026)
Person subject to tax--Duty to file and remit taxes.
SL 2026, ch 55 , § 15.
Any person subject to the gross receipts tax imposed by this chapter shall file a return and pay any tax due in accordance with the provisions of chapter 10-45.