State Codes and Statutes
Statutes > South-dakota > Title-10 > Chapter-45d > Statute-10-45d-910-45D-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.