Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 52A - Municipal Gross Receipts Tax > Section 10-52A-3 - Department to administer tax.

Section 10-52A-3 - Department to administer tax.

10-52A-3. Department to administer tax. The tax imposed by § 10-52A-2 shall be collected and administered by the department.

Source: SL 2002, ch 68, § 4.