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§ 10-45-1-1 — South Dakota Law | CourtGPT
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South Dakota Legal Code

§ 10-45-1-1

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10-45-1.1. Gross receipts not to include late charge fees.For purposes of the tax imposed by this chapter, gross receipts do not include any fees or other interest imposed by a retailer for late charges on overdue accounts, no account, or nonsufficient funds checks. Source: SL 2002, ch 64, §14.