CHAPTER 77

(SB 223)

Tax returns to be filed.

         ENTITLED, An Act to  require the filing of certain tax returns and to declare an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:

     Section  1.  That chapter 10-45 be amended by adding thereto a NEW SECTION to read as follows:

     A person licensed pursuant to this chapter shall file the applicable tax return whether or not the person has gross receipts subject to tax.

     Section  2.  That chapter 10-45D be amended by adding thereto a NEW SECTION to read as follows:

     A person licensed pursuant to this chapter shall file the applicable tax return whether or not the person has gross receipts subject to tax.

     Section  3.  That chapter 10-46A be amended by adding thereto a NEW SECTION to read as follows:

     A person licensed pursuant to this chapter shall file the applicable tax return whether or not the person has gross receipts subject to tax.

     Section  4.  That chapter 10-46B be amended by adding thereto a NEW SECTION to read as follows:

     A person licensed pursuant to this chapter shall file the applicable tax return whether or not the person has gross receipts subject to tax.

     Section  5.  That chapter 10-52A be amended by adding thereto a NEW SECTION to read as follows:

     A person licensed pursuant to this chapter shall file the applicable tax return whether or not the person has gross receipts subject to tax.

     Section  6.  Whereas, this Act is necessary for the support of the state government and its existing public institutions, an emergency is hereby declared to exist, and this Act shall be in full force and effect from and after its passage and approval.

     Signed March 22, 2005

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