§ 10-52A-1 Definitions
§ 10-52A-1.1 Gross receipts defined
§ 10-52A-1.2 Conditions under which gross receipts include consideration retailer received from third parties
§ 10-52A-1.3 Exclusions from definition of gross receipts
§ 10-52A-2 Additional municipal non-ad valorem tax authorized–Rate–Purpose
§ 10-52A-3 Department to administer tax
§ 10-52A-4.2 Filing return and remitting tax–Time for filing and remittance–Extension–Penalty for untimely return or remittance
§ 10-52A-6 Applicability of certain other provisions
§ 10-52A-7 Promulgation of rules–Scope
§ 10-52A-8 Penalties for violations
§ 10-52A-9 Taxpayer to keep books and records–Inspection–Retention period
§ 10-52A-10 Tax may be referred to voters–Certain taxes to continue
§ 10-52A-11 Administration of taxes–Forms and rules–Records
§ 10-52A-12 Moneys received credited to special municipal tax fund–Disbursement
§ 10-52A-13 Ordinance or amendment enacted under chapter–Notification–Effective date
§ 10-52A-14 Issuance of bonds–Use of proceeds of bonds

Terms Used In South Dakota Codified Laws > Title 10 > Chapter 52A - Municipal Gross Receipts Tax

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2