10-59-40. Filing of returns required whether or not gross receipts are subject to tax.
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/sd/title-10/chapter-10-59/10-59-40A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person licensed pursuant to chapter 10-33A , 10-45 , 10-45D , 10-46A , 10-46B , or 10-52A shall file the applicable tax return whether or not the person has gross receipts subject to tax.