GroundRules
SDCL § 10-35-8: Addition to assessable value for failure to file annual report.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-35. TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES
In case any light or power, heating, water, natural or artificial gas company fails to make the report required by § 10-35-3 on or before April fifteenth of each year, the Department of Revenue in its discretion may add twenty-five percent to the assessable value of the property of such company.
Collected 2026-09-03T15:18:56Z. Source file · JSON