GroundRules
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- SDCL § 10-52A-8 · Penalties for violations.
- SDCL § 10-52A-9 · Taxpayer to keep books and records--Inspection--Retention period.
- SDCL § 10-52A-10 · Tax may be referred to voters--Certain taxes to continue.
- SDCL § 10-52A-11 · Administration of taxes--Forms and rules--Records.
- SDCL § 10-52A-12 · Moneys received credited to special municipal tax fund--Disbursement.
- SDCL § 10-52A-13 · Ordinance or amendment enacted under chapter--Notification--Effective date.
- SDCL § 10-52A-14 · Issuance of bonds--Use of proceeds of bonds.
- SDCL § 10-52A-15
- SDCL § 10-52B-1 · Authorization of tax--Rate--Conformity with state tax.
- SDCL § 10-52B-2 · Property tax reduction fund--Tax moneys deposited.
- SDCL § 10-52B-3 · Property tax reduction fund--Use of moneys--Property tax credit--Classifications granted credit--Administrative costs.
- SDCL § 10-52B-4 · Ordinance to impose tax--Contents.
- SDCL § 10-52B-5 · Ordinance to impose tax--Referendum--No emergency clause.
- SDCL § 10-52B-6 · Ordinance to impose tax--Initiated measure.
- SDCL § 10-52B-7 · Gross receipts--Exclusion of taxes.
- SDCL § 10-52B-8 · Administration of tax--Forms--Promulgation of rules--Records.
- SDCL § 10-52B-9 · Moneys collected by department--Transfer to county property tax reduction fund.
- SDCL § 10-52B-10 · New or amended tax ordinance--Effective date--Notice to department.
- SDCL § 10-52B-11 · Person subject to tax--Duty to file and remit taxes.
- SDCL § 10-52B-12 · Exemption--Construction work entered into prior to tax.
- SDCL § 10-54-1
- SDCL § 10-55A-1 · Compliance with procedures prerequisite to jurisdiction of courts.
- SDCL § 10-55A-2 · Time for filing claim for recovery.
- SDCL § 10-55A-3 · Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
- SDCL § 10-55A-4 · Tax recovery claim forms--Required information.
- SDCL § 10-55A-5 · Determination of overpayment by secretary.
- SDCL § 10-55A-6 · Credit of overpaid taxes against future taxes--Eligibility for refund.
- SDCL § 10-55A-7 · Payment of recovery refund.
- SDCL § 10-55A-8 · Interest on recovery credit or refund.
- SDCL § 10-55A-9 · Secretary defined.
- SDCL § 10-55A-10 · Notice of administrative or court proceeding.
- SDCL § 10-55A-11
- SDCL § 10-56-1 · Taxes to which procedures apply.
- SDCL § 10-56-2 · Issuance of distress warrant by county treasurer on request.
- SDCL § 10-56-3 · Form of distress warrant.
- SDCL § 10-56-4 · Execution of distress warrant by sheriff.
- SDCL § 10-56-5 · Seizure of property--Exempt property.
- SDCL § 10-56-6 · Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.
- SDCL § 10-56-7 · Proceedings against sheriff for nonfeasance of office.
- SDCL § 10-56-8 · Determination of liens--Procurement of assessment blank.
- SDCL § 10-56-9 · Seizure of property--Unencumbered property seized first.
- SDCL § 10-56-10 · Service of distress warrant--Notice of levy.
- SDCL § 10-56-11 · Sale of property which cannot be moved--Filing of notice of levy.
- SDCL § 10-56-12 · Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers.
- SDCL § 10-56-13 · Payment of tax before sale--Release of property to owner.
- SDCL § 10-56-14 · Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.
- SDCL § 10-56-15 · Sale of property at public auction to highest bidder--Transfer of title.
- SDCL § 10-56-16 · Adjournment of sale if no bidders.
- SDCL § 10-56-17 · Property not sold for want of bidders--Return.
- SDCL § 10-56-18 · Returns of sheriff on distress warrants--Contents of returns.
- SDCL § 10-56-19 · Amount collected turned over to county treasurer.
- SDCL § 10-56-20 · Balance due on tax after sheriff's collections--Remedies for collection.
- SDCL § 10-56-21 · Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts.
- SDCL § 10-56-22 · Sheriff's Fees--Costs--Collection of taxes.
- SDCL § 10-56-23 · Fees, costs and mileage of sheriff--Certified list--Payment as claim.
- SDCL § 10-56-24 · Distress warrant for motor vehicle license plates or tags--Prosecution by state's attorney.
- SDCL § 10-56-25 · Execution of distress warrant for licenses or tags.
- SDCL § 10-56-26 · Disposition of seized plates or tags.
- SDCL § 10-58-1 · Gross receipts tax imposed--Amusement device operation--Application.
- SDCL § 10-58-1 · Gross receipts tax imposed--Amusement device operation--Application.
- SDCL § 10-58-1.1 · Definition of amusement device.
- SDCL § 10-58-2
- SDCL § 10-58-2.1
- SDCL § 10-58-2.2
- SDCL § 10-58-3 · Exemption from local fees and taxes.
- SDCL § 10-58-4 · Collection and administration.
- SDCL § 10-58-5 · Disposition of tax proceeds.
- SDCL § 10-58-5 · Revenue to general fund--Exception.
- SDCL § 10-58-6
- SDCL § 10-58-7
- SDCL § 10-58-8
- SDCL § 10-58-9 · Collection and enforcement.
- SDCL § 10-58-10 · Classification of violations.
- SDCL § 10-58-11 · Exemption for video lottery machines--Gross receipts specifically exempted.
- SDCL § 10-58-12 · Exemption of gaming proceeds.
- SDCL § 10-58-12.1 · Exemption of cigarette sales through vending machines.
- SDCL § 10-58-13 · Promulgation of rules.
- SDCL § 10-59-1 · Application.
- SDCL § 10-59-2 · Definition of terms.
- SDCL § 10-59-3 · Notice of intent to audit defined.
- SDCL § 10-59-4 · Certificate of assessment defined.
- SDCL § 10-59-5 · Investigation and examination by secretary.
- SDCL § 10-59-6 · Penalty for failure to file return--Penalty reduced or eliminated--Interest charged for late payment--Interest tolled during appeal--Maximum interest rate for mistake of law.
- SDCL § 10-59-6.1 · Interest assessed for failure to pay taxes when taxable transactions reported.
- SDCL § 10-59-7 · Audits--Notice of intent to audit required--Consideration of papers not presented to auditor.
- SDCL § 10-59-8 · Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing.
- SDCL § 10-59-9 · Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal.
- SDCL § 10-59-10 · Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.
- SDCL § 10-59-11 · Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.
- SDCL § 10-59-12 · Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.
- SDCL § 10-59-13 · Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure.
- SDCL § 10-59-14 · Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing.
- SDCL § 10-59-15 · Recovery of tax, penalty, or interest by action of debt.
- SDCL § 10-59-16 · Time limitation for collection--Exceptions.
- SDCL § 10-59-17 · Compliance with procedures prerequisite to jurisdiction of courts.
- SDCL § 10-59-18 · Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.
- SDCL § 10-59-19 · Recovery of overpaid taxes--Time limitation.
- SDCL § 10-59-19.1
- SDCL § 10-59-20 · Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
- SDCL § 10-59-21 · Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.