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- SDCL § 10-35-12 · Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.
- SDCL § 10-35-13 · County commissioners' allocation of assessed valuations to taxing districts--Notice to company.
- SDCL § 10-35-14 · Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
- SDCL § 10-35-15 · Collection of delinquent taxes.
- SDCL § 10-35-16 · Definition of terms.
- SDCL § 10-35-17 · Alternative annual tax on wind farm property and solar facilities.
- SDCL § 10-35-18 · Annual tax based on nameplate capacity of wind farm or solar facility.
- SDCL § 10-35-19 · Annual tax on electricity produced by wind farm producing power for first time between July 1, 2007 and April 1, 2015.
- SDCL § 10-35-19.1 · Annual tax on electricity produced by wind farm after March 31, 2015 or by solar facility.
- SDCL § 10-35-20 · Renewable facility tax fund.
- SDCL § 10-35-21 · Distributions from renewable facility tax fund.
- SDCL § 10-35-22
- SDCL § 10-36-1 · Companies subject to tax--Classification of personal property for taxation.
- SDCL § 10-36-2 · Types of property subject to taxation.
- SDCL § 10-36-3 · Definition of terms.
- SDCL § 10-36-4 · Map of lines in county filed with county auditor.
- SDCL § 10-36-5 · Annual report of electric energy subject to taxation apportioned to counties and school districts.
- SDCL § 10-36-6 · Tax levied on electric energy delivered--Credit.
- SDCL § 10-36-7 · Determination and certification to county auditors of tax payable to counties and school districts--Extension and certification to treasurer.
- SDCL § 10-36-8 · Time of payment of tax.
- SDCL § 10-36-9 · Penalty for delinquent payment--Collection by distress and sale.
- SDCL § 10-36-10 · Distribution of tax proceeds to school districts.
- SDCL § 10-36-11 · Tax in lieu of other tax on operating property--Sales and use taxes.
- SDCL § 10-36-12 · Municipal utilities exempt.
- SDCL § 10-36A-1 · Property exempt from ad valorem tax.
- SDCL § 10-36A-2 · Maps of water lines filed with county auditors.
- SDCL § 10-36A-3
- SDCL § 10-37-1 · Common carriers subject to tax.
- SDCL § 10-37-2 · Pipeline company defined.
- SDCL § 10-37-2.1 · Classification for taxation purposes of property used for transporting water by pipelines for carrying energy, minerals or production of synthetic fuels--Property used to deliver water for domestic or municipal use exempt from taxation.
- SDCL § 10-37-3 · Annual statement required of pipeline companies--Date of filing--Contents.
- SDCL § 10-37-4 · Statement required annually as to real estate owned or used.
- SDCL § 10-37-5 · Additional information required by secretary.
- SDCL § 10-37-6 · Accounting rules prescribed by department.
- SDCL § 10-37-7 · Information used by department on failure of company to file valid report--Penalty addition to valuation.
- SDCL § 10-37-8 · Property subject to assessment--Earnings and other evidence considered.
- SDCL § 10-37-9 · Determination and transmittal to county auditors of property valuations within taxing districts--Taxation as other property.
- SDCL § 10-37-9.1 · Determining fair market value of pipeline company property.
- SDCL § 10-37-10 · County commissioners' allocation of assessed valuation to taxing districts--Notice to company.
- SDCL § 10-37-11 · Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
- SDCL § 10-37-12 · Assessment of private pipelines--Annual statement by owner.
- SDCL § 10-37-13 · Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property.
- SDCL § 10-37-14 · Local assessment of oil company property other than pipelines.
- SDCL § 10-37-15 · Collection of delinquent taxes--Action in circuit court.
- SDCL § 10-37-16 · Exemption of gas companies otherwise taxed.
- SDCL § 10-38-1 · Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.
- SDCL § 10-38-2
- SDCL § 10-38-5 · False statement in utility report--Petty offense.
- SDCL § 10-38-6 · Failure of utility to file report as petty offense--Each day as separate offense--Notice and opportunity to correct defect required on good faith attempt to comply.
- SDCL § 10-38-7 · Disposition of penalties.
- SDCL § 10-38-8 · Addition to assessment or tax for failure of utility to make report.
- SDCL § 10-38-9 · False statement or failure to furnish information concerning utility as misdemeanor.
- SDCL § 10-38-10 · Action in circuit court for collection of tax, penalties and interest.
- SDCL § 10-38-11 · Allegation of tax liability--Treasurer's books as prima facie evidence.
- SDCL § 10-38-12 · Judgment for taxes, penalties and costs.
- SDCL § 10-38-13 · Defenses in action for collection of taxes--Reassessment ordered by court.
- SDCL § 10-38-14 · Secretary to redetermine tax when set aside by court.
- SDCL § 10-38-15 · Information required by secretary for purpose of reassessment.
- SDCL § 10-38-16 · Notice to taxpayer of time and place of reassessment.
- SDCL § 10-38-17 · Reassessment as of original assessment date.
- SDCL § 10-38-18
- SDCL § 10-38-20 · Rate of tax on reassessment--Interest from original delinquency date.
- SDCL § 10-38-21 · Repeated reassessments.
- SDCL § 10-38-22 · Reassessments subject to laws applicable to original assessment.
- SDCL § 10-38-23 · General tax laws applicable to collection of special assessments from utilities.
- SDCL § 10-38-24 · Special assessment--Delinquent utility--Seizure and advertisement of property.
- SDCL § 10-38-25 · Sale of utility property for special assessment.
- SDCL § 10-38-26 · Surplus above special assessments and expenses returned to utility--Accounting by treasurer.
- SDCL § 10-38-27 · Return to utility of property not sold for want of bidders.
- SDCL § 10-38-28 · Special assessment collection procedure applicable to past delinquencies.
- SDCL § 10-38-29 · Notice of valuation of centrally assessed property.
- SDCL § 10-38-30 · Appeal of valuation of centrally assessed property--Notice of appeal.
- SDCL § 10-38-31 · De novo appeals of centrally assessed property.
- SDCL § 10-38-32 · Perfection of appeals of centrally assessed property.
- SDCL § 10-38-33 · Consolidation of appeals of centrally assessed property.
- SDCL § 10-38-33.1 · Circuit court may award attorney fees against unsuccessful appellant.
- SDCL § 10-38-33.2 · Supreme Court may award attorney fees against unsuccessful appellant--Exemption if appellant is state.
- SDCL § 10-38-34 · Nonparticipation in administrative action not a bar to appeal.
- SDCL § 10-39-1
- SDCL § 10-39-23
- SDCL § 10-39-42 · Definitions.
- SDCL § 10-39-43 · Severance tax on gold.
- SDCL § 10-39-44 · Gross yield and gross production defined.
- SDCL § 10-39-45 · Finished value subject to tax--Allocation between processors.
- SDCL § 10-39-45.1 · Imposition of tax on net profit--Rate.
- SDCL § 10-39-45.2 · Deductions for determining net profit.
- SDCL § 10-39-45.3 · Estimated tax--Filing--Payment.
- SDCL § 10-39-45.4 · Annual filing--Payment, refund, or application to next estimate.
- SDCL § 10-39-45.5 · Annual statement required--Form--Contents.
- SDCL § 10-39-45.6 · Delinquency.
- SDCL § 10-39-46
- SDCL § 10-39-47
- SDCL § 10-39-48 · Failure to file statements as misdemeanor--Determination of tax.
- SDCL § 10-39-49 · Promulgation of rules.
- SDCL § 10-39-50 · Access to taxpayer's records--Violation as misdemeanor.
- SDCL § 10-39-51 · Payment under protest--Action for recovery--Repayment--Restraining collection prohibited.
- SDCL § 10-39-52 · False statement as felony--Forfeiture.
- SDCL § 10-39-53 · Exemption of persons severing small amounts.
- SDCL § 10-39-54 · Distribution of proceeds.
- SDCL § 10-39-54.1 · Transfer of revenue payable to county.