South Dakota Codified Laws
Chapter 52A - Municipal Gross Receipts Tax
Section 10-52A-6 - Applicability of certain other provisions.

10-52A-6. Applicability of certain other provisions.
The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by this chapter, where applicable.

Source: SL 2002, ch 68, ยง7.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 52A - Municipal Gross Receipts Tax

Section 10-52A-1 - Definitions.

Section 10-52A-1.1 - Gross receipts defined.

Section 10-52A-1.2 - Conditions under which gross receipts include consideration retailer received from third parties.

Section 10-52A-1.3 - Exclusions from definition of gross receipts.

Section 10-52A-1.4 - Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.

Section 10-52A-2 - Additional municipal non-ad valorem tax authorized--Rate--Purpose.

Section 10-52A-3 - Department to administer tax.

Section 10-52A-4.2 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

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.