South Dakota Codified Laws 10-45-21. Tax additional to other occupation and privilege taxes
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The taxes imposed under this chapter shall be in addition to all other occupation or privilege taxes imposed by the State of South Dakota, or by any municipal corporation or political subdivision thereof, unless otherwise specifically exempted by this chapter.
Terms Used In South Dakota Codified Laws 10-45-21
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Source: SL 1935, ch 205, § 44; SDC 1939, § 57.3102.