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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 45D - Gross Receipts Tax On Visitor Related Businesses > Section 10-45D-12 - Application of other laws.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-45D-12 - Application of other laws.

10-45D-12. Application of other laws. The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by §§ 10-45D-1 to 10-45D-14, inclusive, where applicable.

Source: SL 2002, ch 63, § 12.

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