South Dakota Codified Laws 10-59-40. Filing of returns required whether or not gross receipts are subject to tax
Current as of: 2023 | Check for updates
|
Other versions
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.
Terms Used In South Dakota Codified Laws 10-59-40
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 2006, ch 61, § 8.