Section 10-43-31 - Preparation and distribution of income tax forms. - South Dakota Statutes

10-43-31. Preparation and distribution of income tax forms. The secretary of revenue and regulation shall cause to be prepared blank forms for said returns and shall cause them to be distributed throughout the state and to be furnished upon application, but failure to receive or secure the form shall not relieve the taxpayer from the obligations of making any return herein required.

Source: SDC 1939, § 57.2701; SL 2003, ch 272, § 82.