10-52A-1. Definitions.
Terms used in this chapter mean:
(1)"Department," the Department of Revenue;
(2)Repealed by SL 2007, ch 56, §5.
Source: SL 2002, ch 68, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2007, ch 56, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 52A - Municipal Gross Receipts Tax
Section 10-52A-1 - Definitions.
Section 10-52A-1.1 - Gross receipts defined.
Section 10-52A-1.3 - Exclusions from definition of gross receipts.
Section 10-52A-2 - Additional municipal non-ad valorem tax authorized--Rate--Purpose.
Section 10-52A-3 - Department to administer tax.
Section 10-52A-6 - Applicability of certain other provisions.
Section 10-52A-7 - Promulgation of rules--Scope.
Section 10-52A-8 - Penalties for violations.
Section 10-52A-9 - Taxpayer to keep books and records--Inspection--Retention period.
Section 10-52A-10 - Tax may be referred to voters--Certain taxes to continue.
Section 10-52A-11 - Administration of taxes--Forms and rules--Records.
Section 10-52A-12 - Moneys received credited to special municipal tax fund--Disbursement.
Section 10-52A-13 - Ordinance or amendment enacted under chapter--Notification--Effective date.
Section 10-52A-14 - Issuance of bonds--Use of proceeds of bonds.