Effective July 1, 2026
10-52B-11. Person subject to tax--Duty to file and remit taxes.
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.
S.D. Codified Laws § 10-52B-11
Person subject to tax--Duty to file and remit taxes
Source: SL 2026, ch 55, § 15.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.