{"data":{"id":"us-sd/sdcl-10-38-8","jurisdiction":"us-sd","citation":"SDCL § 10-38-8","heading":"Addition to assessment or tax for failure of utility to make report.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-38. ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS"],"source_url":"https://sdlegislature.gov/Statutes/10-38-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"21e6a1e79b4aa629b08bc9062d468586045494bf354fc564d4c093d8ebdf6e48","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-38-7","next":"us-sd/sdcl-10-38-9"},"notice":"GroundRules: Original legal text. Not legal advice."}