64:06:01:29. Municipal tax -- Administration and reporting. Reporting of the municipal taxes administered by the department under SDCL chapters 10-52 and 10-52A shall be incorporated in state tax return forms. Only one return form must be filed to report and remit both state and municipal taxes due.
Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 33 SDR 226, effective June 27, 2007.
General Authority: SDCL 10-52-4, 10-52A-7(2).
Law Implemented: SDCL 10-52-4, 10-52A-4.2.
64:06:01:29.01. City to notify secretary of adoption of local sales and use tax.Repealed.
Source: 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002.
64:06:01:29.02. Changes of municipality's boundaries.Repealed.
Source: 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002.
64:06:01:29.03. Statewide uniformity of municipal tax on construction materials.Repealed.
Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 29 SDR 177, adopted June 12, 2003, repealed, effective January 1, 2004.
