10-33-18. Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
The county auditor shall extend the above-mentioned taxes against the assessment certified to him by the Department of Revenue in a book to be called "the telephone tax book," and shall make and deliver a duplicate of such telephone book to the county treasurer and the county treasurer shall be charged with the collection of such telephone tax.
Source: SDC 1939, §57.1806; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 33 - Taxation Of Telephone Companies
Section 10-33-1 - Annual report of gross receipts--Date of filing--Contents.
Section 10-33-2 - Gross receipts defined.
Section 10-33-4 - Annual report of telephone company property--Date of filing.
Section 10-33-5 - Telephone lines listed in annual report--Description.
Section 10-33-6 - Telephone exchanges and other property listed in annual report--Description.
Section 10-33-7 - Capitalization and financial data listed in annual report.
Section 10-33-8 - Additional information given in annual report.
Section 10-33-9 - Addition to assessable value for failure to file report.
Section 10-33-10 - Operating property assessed for taxation by department.
Section 10-33-11 - Time of property assessment--Information to be considered.
Section 10-33-13 - Separate valuation of exchanges outside municipalities.
Section 10-33-14 - Public Utilities Commission to provide information for uniform and fair taxation.
Section 10-33-14.1 - Considerations in determining fair market value of telephone company property.
Section 10-33-15 - Notice of assessment and hearing date before secretary of revenue.
Section 10-33-16 - Equalization of assessments--Notice to company--Certification to county auditors.
Section 10-33-17 - Rates of taxation applied to telephone property.
Section 10-33-18 - Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
Section 10-33-19 - Collection of delinquent taxes.
Section 10-33-20 - Distribution of tax proceeds--Tax receipt.
Section 10-33-22 - Definition of company.
Section 10-33-25 - Time of payment of gross receipts tax.
Section 10-33-26 - Gross receipts tax in lieu of tax on operating property--Sales and use taxes.
Section 10-33-27 - Penalties for delinquency or failure to report--Collection by distress and sale.
Section 10-33-29 - Local taxation of nonoperating property permitted.