10-58-4. Collection and administration.
The tax imposed under this chapter shall be collected and administered by the Department of Revenue. The secretary of revenue shall ensure that all amusement machines that are available to the public are taxed.
Source: SL 1985, ch 87, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 53, § 7.
Structure South Dakota Codified Laws
Chapter 58 - Amusement Device Tax
Section 10-58-1 - Imposition of tax--Rate.
Section 10-58-1.1 - Definition of amusement device.
Section 10-58-3 - Exemption from local fees and taxes.
Section 10-58-4 - Collection and administration.
Section 10-58-5 - Disposition of tax proceeds.
Section 10-58-9 - Collection and enforcement.
Section 10-58-10 - Classification of violations.
Section 10-58-11 - Exemption for video lottery machines--Gross receipts specifically exempted.
Section 10-58-12 - Exemption of gaming proceeds.
Section 10-58-12.1 - Exemption of cigarette sales through vending machines.