{"data":{"id":"us-sd/sdcl-10-33-30","jurisdiction":"us-sd","citation":"SDCL § 10-33-30","heading":"Municipally owned utilities exempt.","body":"This chapter shall have no application to a telephone utility owned and operated by a municipality.","path":["TITLE 10. TAXATION","CHAPTER 10-33. TAXATION OF TELEPHONE COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-33-30","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7a9b67354aedb89ceceac03c19d446b110edeabc0067e46cb1bee6c954e22d0e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-33-29","next":"us-sd/sdcl-10-33a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}