10-46B-6 Administration of tax--Sales tax provisions applicable.
Administration of tax--Sales tax provisions applicable.
The secretary of revenue
is hereby charged with the enforcement and administration of the provisions of this chapter, and as
to licensing and reports, it shall be administered in the same manner as the tax imposed by chapter
10-45. For enforcement and interest purposes §§ 10-45-24 to 10-45-52, inclusive, and all
amendments that may hereafter be made thereto shall apply to and be available and said sections are
by reference incorporated herein.
Source: SL 1979, ch 84, §§ 12G, 12I; SDCL Supp, § 10-46A-7; SL 2003, ch 272 (Ex. Ord. 03-1),
§ 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.