64:06:01:31.  Municipal tax -- Credit for tax previously paid. The amount of municipal tax imposed on tangible personal property, any product transferred electronically, or service shall be reduced by the amount of municipal tax previously paid by the taxpayer on the property or services because of liability to another municipality.

          Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008.

          General Authority: SDCL 10-46-35.1(3), 10-52-4.

          Law Implemented: SDCL 10-46-6.1, 10-52-4.