10-52-4. State administration--Exception.
The administration of non-ad valorem taxes adopted under this chapter shall be by the Department of Revenue whenever a similar tax is imposed by the state except the tax on motor and use fuel authorized pursuant to this chapter. The Department of Revenue may prescribe forms and promulgate rules pursuant to chapter 1-26 for the making of returns and for the ascertainment, assessment, and collection of the tax imposed pursuant hereto including the tax on motor and use fuel as provided by this chapter. It shall keep full and accurate records of all moneys received and distributed under this chapter. Nothing in this chapter prevents incorporated municipalities from contracting with the Department of Revenue for the administration and collection of other taxes imposed pursuant to this chapter.
Source: SL 1969, ch 190, §4; SL 1980, ch 106, §3; SL 1987, ch 82, §46; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law
Section 10-52-1 - Non-ad valorem tax defined.
Section 10-52-1.1 - Gross receipts excludes tax imposed by chapters 10-45, D, 10-52, and A.
Section 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate.
Section 10-52-2.3 - Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
Section 10-52-2.8 - Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
Section 10-52-2.10 - Issuance of municipal non-ad valorem tax revenue bonds.
Section 10-52-3 - Referendum procedure and scope--Continuing tax ordinances.
Section 10-52-4 - State administration--Exception.
Section 10-52-5 - Distribution of collections.
Section 10-52-5.1 - Distribution of motor and use fuel collections.
Section 10-52-9 - Effective date of ordinance.
Section 10-52-18 - Timely filing of returns and payment of taxes--Extension--Penalty or interest.