South Dakota
Title 10 · Chapter 10-52
70 entries
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10-52-1. Non-ad valorem tax defined.
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10-52-1.1. Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
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10-52-2. Imposition of tax--Conformance to state sales and use tax--Rate.
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10-52-2.1. 10-52-2.1. Repealed by SL 2002, ch 64, § 33.
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10-52-2.2. Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.
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10-52-2.3. Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
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10-52-2.4. Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.
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10-52-2.5. 10-52-2.5. Repealed by SL 2002, ch 64, § 34.
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10-52-2.6. 10-52-2.6. Repealed by SL 2002, ch 64, § 35, as amended by SL 2003, ch 61, § 21, eff. Jan. 1, 2006.
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10-52-2.7. Materials incorporated in construction work--Restriction on application of rate increase.
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10-52-2.8. Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
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10-52-2.9. 10-52-2.9. Repealed by SL 2002, ch 64, § 36.
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10-52-2.10. Issuance of municipal non-ad valorem tax revenue bonds.
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10-52-2.11. Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.
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10-52-3. Referendum procedure and scope--Continuing tax ordinances.
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10-52-4. State administration--Exception.
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10-52-5. Distribution of collections.
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10-52-5.1. Distribution of motor and use fuel collections.
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10-52-6. 10-52-6, 10-52-7. Repealed by SL 2001, ch 56, §§ 18, 19.
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10-52-8. 10-52-8. Repealed by SL 2002, ch 64, § 39; SL 2002, ch 68, § 3.
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10-52-9. Effective date of ordinance.
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10-52-10. Refund of tax on capital assets used in manufacturing personal property for sale or lease.
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10-52-11. 10-52-11. Repealed by SL 2002, ch 64, § 41, as amended by SL 2003, ch 61, § 21, eff. Jan. 1, 2006.
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10-52-12. 10-52-12. Repealed by SL 2002, ch 64, § 42, as amended by SL 2003, ch 61, § 21, eff. Jan. 1, 2006.
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10-52-13. Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses.
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10-52-14. Transportation of property and passengers within single municipality subject to tax.
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10-52-15. Repealed
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10-52-16. 10-52-16. Repealed by SL 2002, ch 64, § 48, as amended by SL 2003, ch 61, § 22, effective January 1, 2005.
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10-52-17. Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.
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10-52-18. Timely filing of returns and payment of taxes--Extension--Penalty or interest.
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10-52-19. Capital improvement tax--Taxable gross receipts--Rate--Conformance.
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10-52-20. Capital improvement tax--Ordinance--Contents--Board approval--Referendum.
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10-52-21. Capital improvement tax--Referendum election--Notification and ballots--Vote requirement.
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10-52-22. Capital improvement tax--Special municipal fund.
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10-52-23. Capital improvement tax--Special municipal fund--Authorized expenditures--Transfer of property.
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10-52-24. Capital improvement tax--Duration.
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10-52-25. Capital improvement tax--Time required for subsequent tax.
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10-52A-1. Definitions.
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10-52A-1.1. Gross receipts defined.
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10-52A-1.2. Conditions under which gross receipts include consideration retailer received from third parties.
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10-52A-1.3. Exclusions from definition of gross receipts.
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10-52A-1.4. Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
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10-52A-2. Additional municipal non-ad valorem tax authorized--Rate--Purpose.
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10-52A-3. Department to administer tax.
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10-52A-4. 10-52A-4, 10-52A-4.1. Repealed by SL 2006, ch 61, §§ 6, 14, eff. Feb. 6, 2006.
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10-52A-4.1. 10-52A-4.1. Repealed by SL 2006, ch 61, § 14, eff. Feb. 6, 2006.
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10-52A-4.2. Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
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10-52A-5. 10-52A-5. Repealed by SL 2007, ch 65, § 12.
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10-52A-6. Applicability of certain other provisions.
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10-52A-7. Promulgation of rules--Scope.
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10-52A-8. Penalties for violations.
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10-52A-9. Taxpayer to keep books and records--Inspection--Retention period.
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10-52A-10. Tax may be referred to voters--Certain taxes to continue.
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10-52A-11. Administration of taxes--Forms and rules--Records.
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10-52A-12. Moneys received credited to special municipal tax fund--Disbursement.
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10-52A-13. Ordinance or amendment enacted under chapter--Notification--Effective date.
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10-52A-14. Issuance of bonds--Use of proceeds of bonds.
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10-52A-15. Repealed
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10-52B-1. Authorization of tax--Rate--Conformity with state tax.
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10-52B-2. Property tax reduction fund--Tax moneys deposited.
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10-52B-3. Property tax reduction fund--Use of moneys--Property tax credit--Classifications granted credit--Administrative costs.
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10-52B-4. Ordinance to impose tax--Contents.
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10-52B-5. Ordinance to impose tax--Referendum--No emergency clause.
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10-52B-6. Ordinance to impose tax--Initiated measure.
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10-52B-7. Gross receipts--Exclusion of taxes.
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10-52B-8. Administration of tax--Forms--Promulgation of rules--Records.
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10-52B-9. Moneys collected by department--Transfer to county property tax reduction fund.
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10-52B-10. New or amended tax ordinance--Effective date--Notice to department.
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10-52B-11. Person subject to tax--Duty to file and remit taxes.
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10-52B-12. Exemption--Construction work entered into prior to tax.