Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45D - Gross Receipts Tax On Visitor Related Businesses > Section 10-45D-9 - Administration of seasonal tax.

Section 10-45D-9 - Administration of seasonal tax.

10-45D-9. Administration of seasonal tax. The tax imposed by § 10-45D-2 shall be collected and administered by the Department of Revenue and Regulation.

Source: SL 2002, ch 63, § 9; SL 2003, ch 272, § 82.