South Dakota
Title 10 · Chapter 10-62
9 entries
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10-62-1. Definitions.
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10-62-2. Tax imposed on net revenues.
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10-62-3. Collection and administration.
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10-62-4. Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
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10-62-5. Promulgation of rules.
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10-62-6. Prohibited acts--Misdemeanor or felony.
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10-62-7. Books and records--Inspection--Retention period.
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10-62-8. Taxes credited to general fund.
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10-62-9. Implementation upon receipt of medicaid state plan amendment.