10-46-39. Administration and enforcement--Sales tax procedural and collection provisions applicable.
48 words·~1 min read·
/sd/title-10/chapter-10-46/10-46-39A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The secretary of revenue shall enforce and administer this chapter in the same manner and subject to all of the provisions contained in chapter 10-45 . Sections 10-45-22 , 10-45-29 , 10-45-30 , and 10-45-37 to 10-45-45 , inclusive, are by reference incorporated as part of this chapter.