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Title 10 - TAXATION
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Chapter 52A - Municipal Gross Receipts Tax
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SOUTH DAKOTA STATUTES AND CODES
Chapter 52A - Municipal Gross Receipts Tax
Section 10-52A-1 - Definitions.
Section 10-52A-1.1 - Gross receipts defined.
Section 10-52A-1.2 - Conditions under which gross receipts include consideration retailer received fromthird parties.
Section 10-52A-1.3 - Exclusions from definition of gross receipts.
Section 10-52A-2 - Additional municipal non-ad valorem tax authorized--Rate--Purpose.
Section 10-52A-3 - Department to administer tax.
Sections 10-52A-4, 10-52A-4.1 - Repealed
Section 10-52A-4.2 - Filing return and remitting tax--Time for filing and remittance--Extension--Penaltyfor untimely return or remittance.
Section 10-52A-5 - Repealed.
Section 10-52A-6 - Applicability of certain other provisions.
Section 10-52A-7 - Promulgation of rules--Scope.
Section 10-52A-8 - Violations.
Section 10-52A-9 - Taxpayer to keep books and records--Inspection--Retention period.
Section 10-52A-10 - Tax may be referred to voters--Certain taxes to continue.
Section 10-52A-11 - Administration of taxes--Forms and rules--Records.
Section 10-52A-12 - Moneys received credited to special municipal tax fund--Disbursement.
Section 10-52A-13 - Ordinance or amendment enacted under chapter--Notification--Effective date.
Section 10-52A-14 - Issuance of bonds--Use of proceeds of bonds.
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