The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by this chapter, where applicable.
S.D. Codified Laws § 10-52A-6
Applicability of certain other provisions
Source: SL 2002, ch 68, § 7.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.