10-33-9. Addition to assessable value for failure to file report.
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/sd/title-10/chapter-10-33/10-33-9A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.