10-46E-6. Tax collection and administration.The tax imposed by §10-46E-1 shall be collected and administered by the Department of Revenue. Source: SL 2006, ch 58, §6, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code