Chapter 52a. Municipal Gross Receipts Tax
Index
- SDCL 10-52A-1 Definitions
- SDCL 10-52A-1.1 Gross Receipts Defined
- SDCL 10-52A-1.2 Conditions Under Which Gross Receipts Include Consideration Retailer Received From Third Parties
- SDCL 10-52A-1.3 Exclusions From Definition of Gross Receipts
- SDCL 10-52A-1.4 Gross Receipts Excludes Tax Imposed By Chapters 10-45, 10-45d, 10-52, and 10-52a
- SDCL 10-52A-2 Additional Municipal Non-Ad Valorem Tax Authorized-Rate-Purpose
- SDCL 10-52A-3 Department to Administer Tax
- SDCL 10-52A-4, 10-52A-4.1 [Repealed]
- SDCL 10-52A-4.2 Filing Return and Remitting Tax-Time For Filing and Remittance-Extension-Penalty For Untimely Return Or Remittance
- SDCL 10-52A-5 [Repealed]
- SDCL 10-52A-6 Applicability of Certain Other Provisions
- SDCL 10-52A-7 Promulgation of Rules-Scope
- SDCL 10-52A-8 Penalties For Violations
- SDCL 10-52A-9 Taxpayer to Keep Books and Records-Inspection-Retention Period
- SDCL 10-52A-10 Tax May Be Referred to Voters-Certain Taxes to Continue
- SDCL 10-52A-11 Administration of Taxes-Forms and Rules-Records
- SDCL 10-52A-12 Moneys Received Credited to Special Municipal Tax Fund-Disbursement
- SDCL 10-52A-13 Ordinance Or Amendment Enacted Under Chapter-Notification-Effective Date
- SDCL 10-52A-14 Issuance of Bonds-Use of Proceeds of Bonds
- SDCL 10-52A-15 [Repealed]