§ 49-1A-5

S.D. Codified Laws § 49-1A-5 (2026)

Tax payment date.

SL 1975, ch 112 , § 5; SL 1983, ch 334 , § 2; SL 1985, ch 372 ; SL 1994, ch 352 , § 3; SL 2003, ch 235 , § 4.

The tax levied by this chapter is due and payable to the state treasurer on July fifteenth of each year.

Source: SL 1975, ch 112 , § 5; SL 1983, ch 334 , § 2; SL 1985, ch 372 ; SL 1994, ch 352 , § 3; SL 2003, ch 235 , § 4.