Section 10-46-33 - Direct payment of tax by user.
10-46-33. Direct payment of tax by user. The tax upon the use, storage, or consumption of any tangible personal property or any product transferred electronically not paid pursuant to §§ 10-46-23 and 10-46-32 shall be paid to the secretary of revenue and regulation directly by any person using such property within this state, pursuant to the provisions of § 10-46-34.
Source: SL 1939, ch 276, § 6 (3); SDC Supp 1960, § 57.4306 (3); SL 2003, ch 272, § 82; SL 2008, ch 51, § 57.