10-52A-11. Administration of taxes--Forms and rules--Records.
The administration of the taxes adopted under this chapter shall be by the department. The department 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 to this chapter. The department shall keep full and accurate records of all moneys received and distributed under this chapter.
Source: SL 2002, ch 68, ยง12.
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.