Chapter
MUNICIPAL GROSS RECEIPTS TAX
- S.D. Codified Laws § 10-52A-1— Definitions
- S.D. Codified Laws § 10-52A-1.1— Gross receipts defined
- S.D. Codified Laws § 10-52A-1.2— Conditions under which gross receipts include consideration retailer received from third parties
- S.D. Codified Laws § 10-52A-1.3— Exclusions from definition of gross receipts
- S.D. Codified Laws § 10-52A-1.4— Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A
- S.D. Codified Laws § 10-52A-2— Additional municipal non-ad valorem tax authorized--Rate--Purpose
- S.D. Codified Laws § 10-52A-3— Department to administer tax
- S.D. Codified Laws § 10-52A-4— 10-52A-4, 10-52A-4.1. Repealed by SL 2006, ch 61, §§ 6, 14, eff. Feb. 6, 2006
- S.D. Codified Laws § 10-52A-4.1— 10-52A-4.1. Repealed by SL 2006, ch 61, § 14, eff. Feb. 6, 2006
- S.D. Codified Laws § 10-52A-4.2— Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance
- S.D. Codified Laws § 10-52A-5— 10-52A-5. Repealed by SL 2007, ch 65, § 12
- S.D. Codified Laws § 10-52A-6— Applicability of certain other provisions
- S.D. Codified Laws § 10-52A-7— Promulgation of rules--Scope
- S.D. Codified Laws § 10-52A-8— Penalties for violations
- S.D. Codified Laws § 10-52A-9— Taxpayer to keep books and records--Inspection--Retention period
- S.D. Codified Laws § 10-52A-10— Tax may be referred to voters--Certain taxes to continue
- S.D. Codified Laws § 10-52A-11— Administration of taxes--Forms and rules--Records
- S.D. Codified Laws § 10-52A-12— Moneys received credited to special municipal tax fund--Disbursement
- S.D. Codified Laws § 10-52A-13— Ordinance or amendment enacted under chapter--Notification--Effective date
- S.D. Codified Laws § 10-52A-14— Issuance of bonds--Use of proceeds of bonds
- S.D. Codified Laws § 10-52A-15— Repealed