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- SDCL § 10-28-25 · Promulgation of rules concerning leased property.
- SDCL § 10-29-1 · Definition of terms.
- SDCL § 10-29-2 · Department to assess flight property.
- SDCL § 10-29-3 · Annual report required of airline company--Date of filing--Contents.
- SDCL § 10-29-4 · Additional information in annual report--Blanks furnished.
- SDCL § 10-29-5 · Extension of time for filing of report.
- SDCL § 10-29-6 · Valuation by department on failure of company to make report--Notice to company.
- SDCL § 10-29-7 · Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence.
- SDCL § 10-29-8 · Annual assessment of flight property--Information considered--Addition of omitted property.
- SDCL § 10-29-9 · Determination of value of flight property.
- SDCL § 10-29-9.1 · Assessment of flight property for certain turboprops and other propeller driven aircraft.
- SDCL § 10-29-10 · Apportionment to state of total value of flight property--Ratios used.
- SDCL § 10-29-11 · Use of other methods of valuation and apportionment on petition by airline company.
- SDCL § 10-29-12 · Notice to airline company of hearing--Equalization of assessment.
- SDCL § 10-29-13
- SDCL § 10-29-14 · Application of average tax levy to assessed valuation of flight property.
- SDCL § 10-29-15 · Allocation of tax proceeds to airports.
- SDCL § 10-29-16 · Certification to county auditors of taxes assessed on flight property--Date of payment.
- SDCL § 10-29-16.1 · Reassessment and reapportionment after gross error.
- SDCL § 10-29-16.2 · Period allowed for adjustment after reassessment on gross error.
- SDCL § 10-29-17 · Collection of delinquent taxes.
- SDCL § 10-29-18 · Airline flight property tax in lieu of use tax.
- SDCL § 10-32-1
- SDCL § 10-33-1 · Annual report of gross receipts--Date of filing--Contents.
- SDCL § 10-33-2 · Gross receipts defined.
- SDCL § 10-33-3
- SDCL § 10-33-4 · Annual report of telephone company property--Date of filing.
- SDCL § 10-33-5 · Telephone lines listed in annual report--Description.
- SDCL § 10-33-6 · Telephone exchanges and other property listed in annual report--Description.
- SDCL § 10-33-7 · Capitalization and financial data listed in annual report.
- SDCL § 10-33-8 · Additional information given in annual report.
- SDCL § 10-33-9 · Addition to assessable value for failure to file report.
- SDCL § 10-33-10 · Operating property assessed for taxation by department.
- SDCL § 10-33-11 · Time of property assessment--Information to be considered.
- SDCL § 10-33-12
- SDCL § 10-33-13 · Separate valuation of exchanges outside municipalities.
- SDCL § 10-33-14 · Public Utilities Commission to provide information for uniform and fair taxation.
- SDCL § 10-33-14.1 · Considerations in determining fair market value of telephone company property.
- SDCL § 10-33-15 · Notice of assessment and hearing date before secretary of revenue.
- SDCL § 10-33-16 · Equalization of assessments--Notice to company--Certification to county auditors.
- SDCL § 10-33-17 · Rates of taxation applied to telephone property.
- SDCL § 10-33-18 · Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
- SDCL § 10-33-19 · Collection of delinquent taxes.
- SDCL § 10-33-20 · Distribution of tax proceeds--Tax receipt.
- SDCL § 10-33-21 · Companies providing local exchange telephone service taxed on gross receipts--Rate--Minimum tax.
- SDCL § 10-33-22 · Definition of company.
- SDCL § 10-33-23
- SDCL § 10-33-24 · Determination and certification of gross receipts tax payable to school districts.
- SDCL § 10-33-25 · Time of payment of gross receipts tax.
- SDCL § 10-33-26 · Gross receipts tax in lieu of tax on operating property--Sales and use taxes.
- SDCL § 10-33-27 · Penalties for delinquency or failure to report--Collection by distress and sale.
- SDCL § 10-33-28
- SDCL § 10-33-29 · Local taxation of nonoperating property permitted.
- SDCL § 10-33-30 · Municipally owned utilities exempt.
- SDCL § 10-33A-1 · Definitions.
- SDCL § 10-33A-2 · "Telecommunications service" defined.
- SDCL § 10-33A-3 · Gross receipts defined.
- SDCL § 10-33A-4 · Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.
- SDCL § 10-33A-5
- SDCL § 10-33A-5.1 · Disposition of revenues--County telecommunications gross receipts fund created.
- SDCL § 10-33A-6
- SDCL § 10-33A-6.1 · Distribution of moneys.
- SDCL § 10-33A-7 · Companies subject to tax to apply for tax license--Contents.
- SDCL § 10-33A-8 · Issuance of tax license--Validity.
- SDCL § 10-33A-9 · Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required.
- SDCL § 10-33A-10
- SDCL § 10-33A-10.1 · Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
- SDCL § 10-33A-11
- SDCL § 10-33A-12 · Appeal.
- SDCL § 10-33A-13
- SDCL § 10-33A-14 · Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax.
- SDCL § 10-33A-15 · Records to be kept by company--Subject to inspection--Retention period.
- SDCL § 10-33A-16 · Promulgation of rules--Scope.
- SDCL § 10-33A-17 · Violation of chapter as criminal offense--Classification.
- SDCL § 10-33A-18 · Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.
- SDCL § 10-33A-19 · Certain property of telecommunications company exempt from property taxes.
- SDCL § 10-33A-20 · Chapter not applicable to certain tax-exempt property.
- SDCL § 10-34-1
- SDCL § 10-35-1 · Companies subject to tax.
- SDCL § 10-35-1.1 · Tax on electric generation and transmission facilities used for out-of-state consumers.
- SDCL § 10-35-1.2 · Generating property of rural electric companies subject to tax.
- SDCL § 10-35-1.3 · Definitions.
- SDCL § 10-35-1.4 · Application for partial tax exemption for power generation facility prior to construction.
- SDCL § 10-35-1.5 · Partial exemption for power generation facility--Allocation of exemption.
- SDCL § 10-35-1.6 · Amount of tax exemption during construction of qualifying power generation facility.
- SDCL § 10-35-1.7 · Definitions.
- SDCL § 10-35-1.8 · Application for exemption for coal-fired power plant performing environmental upgrade.
- SDCL § 10-35-1.9 · Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption.
- SDCL § 10-35-1.10 · Promulgation of rules on environmental upgrade exemption.
- SDCL § 10-35-2 · Operating property assessed by department.
- SDCL § 10-35-3 · Annual report required of companies--Date of filing.
- SDCL § 10-35-4 · Information given in annual report on property within municipalities.
- SDCL § 10-35-5 · Information given in annual report on property outside municipalities.
- SDCL § 10-35-6 · Capitalization and financial data given in annual report.
- SDCL § 10-35-7 · Additional information given in annual report.
- SDCL § 10-35-8 · Addition to assessable value for failure to file annual report.
- SDCL § 10-35-9 · Date of annual assessment of property--Information considered--Earnings, income and franchises considered--Separate valuation of property within municipalities.
- SDCL § 10-35-10 · Valuation of power and pipelines--Application of property tax levies.
- SDCL § 10-35-10.1 · Determining fair market value of public utility property.
- SDCL § 10-35-11 · Notice of assessment to company--Hearing.