Versions of See prior versions of a law on LawServer 2023 South Dakota Codified Laws 10-59-40. Filing of returns required whether or not gross receipts are subject to tax 2022 South Dakota Codified Laws 10-59-40. Filing of returns required whether or not gross receipts are subject to tax 2021 South Dakota Codified Laws 10-59-40. Filing of returns required whether or not gross receipts are subject to tax 2019 South Dakota Codified Laws 10-59-40. Filing of returns required whether or not gross receipts are subject to tax 2018 South Dakota Codified Laws 10-59-40. Filing of returns required whether or not gross receipts are subject to tax 2016 South Dakota Codified Laws 10-59-40. Filing of returns required whether or not gross receipts are subject to tax 2014 South Dakota Codified Laws 10-59-40. Filing of returns required whether or not gross receipts are subject to tax 2010 South Dakota Laws 10-59-40 – Filing of returns required whether or not gross receipts are subject to tax