§ 10-59-40 Filing of returns required whether or not gross receipts are subject to tax.

SD Codified L § 10-59-40 (2019) (N/A)
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10-59-40. Filing of returns required whether or not gross receipts are subject to tax. 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.

Source: SL 2006, ch 61, § 8.