South Dakota Codified Laws
Title 10 - Taxation
Chapter 52A - Municipal Gross Receipts Tax

Section 10-52A-1 - Definitions. - 10-52A-1. Definitions. Terms used in this chapter mean: (1)"Department," the...

Section 10-52A-1.1 - Gross receipts defined. - 10-52A-1.1. Gross receipts defined. For the purposes of this chapter,...

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

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

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

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

Section 10-52A-3 - Department to administer tax. - 10-52A-3. Department to administer tax. The tax imposed by §10-52A-2...

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

Section 10-52A-6 - Applicability of certain other provisions. - 10-52A-6. Applicability of certain other provisions. The definitions, administrative, collection,...

Section 10-52A-7 - Promulgation of rules--Scope. - 10-52A-7. Promulgation of rules--Scope. The secretary of revenue may promulgate...

Section 10-52A-8 - Penalties for violations. - 10-52A-8. Penalties for violations. Any person who: (1)Makes any false...

Section 10-52A-9 - Taxpayer to keep books and records--Inspection--Retention period. - 10-52A-9. Taxpayer to keep books and records--Inspection--Retention period. Each person...

Section 10-52A-10 - Tax may be referred to voters--Certain taxes to continue. - 10-52A-10. Tax may be referred to voters--Certain taxes to continue....

Section 10-52A-11 - Administration of taxes--Forms and rules--Records. - 10-52A-11. Administration of taxes--Forms and rules--Records. The administration of the...

Section 10-52A-12 - Moneys received credited to special municipal tax fund--Disbursement. - 10-52A-12. Moneys received credited to special municipal tax fund--Disbursement. All...

Section 10-52A-13 - Ordinance or amendment enacted under chapter--Notification--Effective date. - 10-52A-13. Ordinance or amendment enacted under chapter--Notification--Effective date. Notwithstanding §9-19-13,...

Section 10-52A-14 - Issuance of bonds--Use of proceeds of bonds. - 10-52A-14. Issuance of bonds--Use of proceeds of bonds. Any municipality...