10-45D-9. Administration by department.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.
South Dakota Legal Code