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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 52A - Municipal Gross Receipts Tax > Section 10-52A-6 - Applicability of certain other provisions.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-52A-6 - Applicability of certain other provisions.

10-52A-6. Applicability of certain other provisions. The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by this chapter, where applicable.

Source: SL 2002, ch 68, § 7.

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