10-52A-3. Department to administer tax.The tax imposed by §10-52A-2 shall be collected and administered by the department. Source: SL 2002, ch 68, §4.
South Dakota Legal Code
10-52A-3. Department to administer tax.The tax imposed by §10-52A-2 shall be collected and administered by the department. Source: SL 2002, ch 68, §4.