South Dakota
Title 10 · Chapter 10-33
54 entries
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10-33-1. Annual report of gross receipts--Date of filing--Contents.
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10-33-2. Gross receipts defined.
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10-33-3. 10-33-3. Repealed by SL 2011, ch 54, § 2.
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10-33-4. Annual report of telephone company property--Date of filing.
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10-33-5. Telephone lines listed in annual report--Description.
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10-33-6. Telephone exchanges and other property listed in annual report--Description.
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10-33-7. Capitalization and financial data listed in annual report.
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10-33-8. Additional information given in annual report.
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10-33-9. Addition to assessable value for failure to file report.
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10-33-10. Operating property assessed for taxation by department.
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10-33-11. Time of property assessment--Information to be considered.
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10-33-12. 10-33-12. Repealed by SL 1998, ch 67, § 2.
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10-33-13. Separate valuation of exchanges outside municipalities.
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10-33-14. Public Utilities Commission to provide information for uniform and fair taxation.
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10-33-14.1. Considerations in determining fair market value of telephone company property.
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10-33-15. Notice of assessment and hearing date before secretary of revenue.
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10-33-16. Equalization of assessments--Notice to company--Certification to county auditors.
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10-33-17. Rates of taxation applied to telephone property.
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10-33-18. Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
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10-33-19. Collection of delinquent taxes.
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10-33-20. Distribution of tax proceeds--Tax receipt.
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10-33-21. Companies providing local exchange telephone service taxed on gross receipts--Rate--Minimum tax.
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10-33-22. Definition of company.
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10-33-23. 10-33-23. Repealed by SL 2011, ch 54, § 12.
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10-33-24. Determination and certification of gross receipts tax payable to school districts.
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10-33-25. Time of payment of gross receipts tax.
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10-33-26. Gross receipts tax in lieu of tax on operating property--Sales and use taxes.
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10-33-27. Penalties for delinquency or failure to report--Collection by distress and sale.
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10-33-28. 10-33-28. Repealed by SL 2007, ch 52, § 3.
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10-33-29. Local taxation of nonoperating property permitted.
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10-33-30. Municipally owned utilities exempt.
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10-33A-1. Definitions.
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10-33A-2. "Telecommunications service" defined.
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10-33A-3. Gross receipts defined.
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10-33A-4. Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.
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10-33A-5. 10-33A-5. Repealed by SL 2005, ch 65, § 4, eff. March 7, 2005.
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10-33A-5.1. Disposition of revenues--County telecommunications gross receipts fund created.
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10-33A-6. 10-33A-6. Repealed by SL 2005, ch 65, § 5, eff. March 7, 2005.
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10-33A-6.1. Distribution of moneys.
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10-33A-7. Companies subject to tax to apply for tax license--Contents.
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10-33A-8. Issuance of tax license--Validity.
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10-33A-9. Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required.
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10-33A-10. 10-33A-10. Repealed by SL 2006, ch 61, § 7, eff. Feb. 6, 2006.
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10-33A-10.1. Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
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10-33A-11. 10-33A-11. Repealed by SL 2010, ch 69, § 3.
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10-33A-12. Appeal.
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10-33A-13. 10-33A-13. Repealed by SL 2010, ch 69, § 4.
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10-33A-14. Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax.
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10-33A-15. Records to be kept by company--Subject to inspection--Retention period.
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10-33A-16. Promulgation of rules--Scope.
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10-33A-17. Violation of chapter as criminal offense--Classification.
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10-33A-18. Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.
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10-33A-19. Certain property of telecommunications company exempt from property taxes.
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10-33A-20. Chapter not applicable to certain tax-exempt property.