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- SDCL § 10-43-38
- SDCL § 10-43-42.1 · Administration of chapter by secretary of revenue--Promulgation of rules.
- SDCL § 10-43-43
- SDCL § 10-43-43.1 · Records kept by taxpayers--Inspection by secretary--Out-of-state records.
- SDCL § 10-43-44
- SDCL § 10-43-46 · False or fraudulent return or information with intent to evade legal requirements as misdemeanor--Civil penalty.
- SDCL § 10-43-47
- SDCL § 10-43-48
- SDCL § 10-43-49
- SDCL § 10-43-50
- SDCL § 10-43-50.1 · Supplementary return required for taxable income increase due to federal adjustment--Payment of additional tax and interest.
- SDCL § 10-43-50.2 · Supplementary return for taxable income decrease due to federal adjustment--Refund for overpayment.
- SDCL § 10-43-50.3 · Failure to file supplementary return--Secretary's determination of additional tax--Interest and penalties.
- SDCL § 10-43-51
- SDCL § 10-43-52
- SDCL § 10-43-54
- SDCL § 10-43-55
- SDCL § 10-43-56
- SDCL § 10-43-60
- SDCL § 10-43-61
- SDCL § 10-43-62
- SDCL § 10-43-68
- SDCL § 10-43-69
- SDCL § 10-43-73 · Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer.
- SDCL § 10-43-74
- SDCL § 10-43-75
- SDCL § 10-43-75.1
- SDCL § 10-43-76 · Percentage of proceeds retained by state--Payment of remainder to counties--Branch office remittances kept separate.
- SDCL § 10-43-77 · Apportionment of funds among taxing subdivisions.
- SDCL § 10-43-78
- SDCL § 10-43-79
- SDCL § 10-43-82
- SDCL § 10-43-83
- SDCL § 10-43-88 · Financial institution authorized to engage in trust business.
- SDCL § 10-43-89 · Tax on financial institutions engaging in trust business.
- SDCL § 10-43-90 · Determining minimum tax imposed upon financial institutions engaged in the trust business.
- SDCL § 10-43-91 · Tax on trustee of extended term trust.
- SDCL § 10-43-92 · Extended term trust defined.
- SDCL § 10-43-93
- SDCL § 10-43-94 · Entities exempt from payment of tax.
- SDCL § 10-44-1 · Definition of terms.
- SDCL § 10-44-1.1 · Rules of director of insurance.
- SDCL § 10-44-2 · Tax levied on premiums and consideration for annuities--Time of payment--Overpayment refund or credit--Rates.
- SDCL § 10-44-2.1 · Applicability of tax on premiums and consideration for annuities.
- SDCL § 10-44-2.2 · Premium tax on travel insurance--Tax allocation and reporting.
- SDCL § 10-44-3 · Farm mutual insurers and fraternal benefit societies exempt from tax.
- SDCL § 10-44-4 · Tax credit for principal office or regional home office.
- SDCL § 10-44-5 · Functions of regional home office and principal office--Rules.
- SDCL § 10-44-6 · Proof of maintenance of principal office or regional home office and payment of ad valorem taxes--Certificate allowing tax credit.
- SDCL § 10-44-7 · Payment required for certificate permitting continuance in business.
- SDCL § 10-44-8 · Exemption of taxpayer from other taxes.
- SDCL § 10-44-9 · Additional tax levied on fire insurance premiums.
- SDCL § 10-44-9.1 · Determining amount of fire insurance premium tax--Distribution.
- SDCL § 10-44-9.2 · Fire departments eligible for tax distribution certified annually by department.
- SDCL § 10-44-9.3
- SDCL § 10-44-9.4 · Allocation to counties--Amount.
- SDCL § 10-44-9.5 · Allocation to fire departments serving county--Amount.
- SDCL § 10-44-9.6 · Payments to fire departments--Uses of money--Accumulation of funds--Reallocation if fire department ceases to exist--Unused balance to general fund.
- SDCL § 10-44-10
- SDCL § 10-44-15 · Payment of fire insurance tax proceeds into firemen's pension fund.
- SDCL § 10-44-16 · Penalty on unpaid taxes and installments--Refunds.
- SDCL § 10-45-1 · Definition of terms.
- SDCL § 10-45-1.1 · Gross receipts not to include late charge fees.
- SDCL § 10-45-1.2 · Gross receipts not to include refunded sale price of property.
- SDCL § 10-45-1.3 · Gross receipts not to include credit or trade-in value of certain personal property.
- SDCL § 10-45-1.4 · Computation of tax to third decimal place.
- SDCL § 10-45-1.5 · Lease or rental defined--Exclusions.
- SDCL § 10-45-1.6 · Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.
- SDCL § 10-45-1.7 · Certain nontaxable portions of bundled telecommunications transactions subject to tax.
- SDCL § 10-45-1.8 · Entire gross receipts from sale of bundled transactions subject to tax.
- SDCL § 10-45-1.9 · Bundled transaction defined.
- SDCL § 10-45-1.10 · Distinct and identifiable products--Exclusions.
- SDCL § 10-45-1.11 · One nonitemized price--Exclusions.
- SDCL § 10-45-1.12 · Bundled transaction--Exclusions.
- SDCL § 10-45-1.13 · De minimis defined.
- SDCL § 10-45-1.14 · Gross receipts defined.
- SDCL § 10-45-1.15 · Conditions under which gross receipts include consideration retailer received from third parties.
- SDCL § 10-45-1.16 · Exclusions from definition of gross receipts.
- SDCL § 10-45-1.17 · Telecommunications service defined.
- SDCL § 10-45-1.18 · Definition of terms related to telecommunications service and ancillary services.
- SDCL § 10-45-1.19 · Gross receipts excludes tax imposed by certain chapters and sections.
- SDCL § 10-45-1.20 · Gross receipts--Exemption--Certain services rendered to a partnership.
- SDCL § 10-45-2 · Tax on sale of tangible property.
- SDCL § 10-45-2 · Tax on sale of tangible property.
- SDCL § 10-45-2.1 · Tax on sales of sectional homes--Sectional homes defined.
- SDCL § 10-45-2.2 · Materials incorporated in construction work--Restriction on application of rate increase.
- SDCL § 10-45-2.3 · Conditional or installment sales--Actual cash receipts subject to tax.
- SDCL § 10-45-2.4 · Tax on products transferred electronically.
- SDCL § 10-45-2.5 · Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.
- SDCL § 10-45-2.6 · Definition of terms used in § 10-45-2.5.
- SDCL § 10-45-2.7 · Retailers processing orders electronically.
- SDCL § 10-45-2.8 · Retailers that are part of controlled group.
- SDCL § 10-45-2.9 · Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases.
- SDCL § 10-45-3
- SDCL § 10-45-3.1
- SDCL § 10-45-3.2
- SDCL § 10-45-3.3
- SDCL § 10-45-3.4 · Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.
- SDCL § 10-45-3.5 · Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.
- SDCL § 10-45-4 · Tax on receipts from business services.