The tax imposed by § 10-45D-2 shall be collected and administered by the Department of Revenue.
S.D. Codified Laws § 10-45D-9
Administration by department
Source: SL 2002, ch 63, § 9; SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.