Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45 - Retail Sales And Service Tax > Section 10-45-31 - Receipts not issued for taxes remitted.

Section 10-45-31 - Receipts not issued for taxes remitted.

10-45-31. Receipts not issued for taxes remitted. The secretary of revenue and regulation shall not be required to issue receipts for sales tax remitted to the Department of Revenue and Regulation.

Source: SL 1951, ch 463, § 1; SDC Supp 1960, § 57.3302-1; SDC Supp 1960, § 57.3302 as added by SL 1967, ch 329, § 2; SL 2003, ch 272, § 82.