South Dakota Codified Laws 10-45D-9. Administration by department
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The tax imposed by § 10-45D-2 shall be collected and administered by the Department of Revenue.
Source: SL 2002, ch 63, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.