GroundRules
SDCL § 10-38-8: Addition to assessment or tax for failure of utility to make report.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-38. ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
In addition to such penalties, the Department of Revenue may, in its discretion, add twenty-five percent to the assessable value or the amount of taxation due from such company for failure to make the report or statement required on the specified date.
Collected 2026-09-03T15:18:56Z. Source file · JSON