S.D. Codified Laws § 10-59-40 (2026) – Filing of returns required whether or not gross receipts are subject to tax. | Midpage
§ 10-59-40
S.D. Codified Laws § 10-59-40 (2026)
Filing of returns required whether or not gross receipts are subject to tax.
SL 2006, ch 61 , § 8.
Any person licensed pursuant to chapter 10-33A, 10-45, 10-45D, 10-46A, 10-46B, or 10-52A shall file the applicable tax return whether or not the person has gross receipts subject to tax.