{"data":{"id":"us-sd/sdcl-10-35-8","jurisdiction":"us-sd","citation":"SDCL § 10-35-8","heading":"Addition to assessable value for failure to file annual report.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-35. TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-35-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"87bbb0c79864463f0dca731187b118f985f7cc11d8ad0992bc7d001ffa5be383","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-35-7","next":"us-sd/sdcl-10-35-9"},"notice":"GroundRules: Original legal text. Not legal advice."}