{"data":{"id":"us-sd/sdcl-10-33-9","jurisdiction":"us-sd","citation":"SDCL § 10-33-9","heading":"Addition to assessable value for failure to file report.","body":"In case any telephone company fails to make the report required by § 10-33-4, 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.","path":["TITLE 10. TAXATION","CHAPTER 10-33. TAXATION OF TELEPHONE COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-33-9","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"8851ebf49976f6c790b355912796eff99cb66d6dfb775c1ea1a159d2110ed980","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-33-8","next":"us-sd/sdcl-10-33-10"},"notice":"GroundRules: Original legal text. Not legal advice."}