South Dakota § 10-52A-11 - Administration of taxes--Forms and rules--Records.

Full text of South Dakota South Dakota Codified Laws § 10-52A-11 — Administration of taxes--Forms and rules--Records., with citation guidance and answers to common questions.

§ 10-52A-11. Administration of taxes--Forms and rules--Records.

The administration of the taxes adopted under this chapter shall be by the department. The department may prescribe forms and promulgate rules pursuant to chapter 1-26 for the making of returns and for the ascertainment, assessment, and collection of the tax imposed pursuant to this chapter. The department shall keep full and accurate records of all moneys received and distributed under this chapter.

Source: SL 2002, ch 68, § 12.

Source: official South Dakota text · Last verified 2026-08-27

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Frequently Asked Questions About South Dakota § 10-52A-11

What does South Dakota Codified Laws § 10-52A-11 cover?

Section 10-52A-11 ("Administration of taxes--Forms and rules--Records.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite South Dakota § 10-52A-11?

A common citation format is "South Dakota Codified Laws § 10-52A-11" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of South Dakota law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.

How does South Dakota § 10-52A-11 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.