10-33A-16. Promulgation of rules--Scope.
The secretary may promulgate rules, pursuant to chapter 1-26, concerning:
(1)Telecommunications tax licensing, including bonding and filing license applications;
(2)The filing of returns and payment of the tax;
(3)Determining the application of the telecommunications tax and exemptions;
(4)Taxpayer record-keeping requirements; and
(5)Determining auditing methods.
Source: SL 2003, ch 58, ยง16.
Structure South Dakota Codified Laws
Chapter 33A - Taxation Of Telecommunications Companies
Section 10-33A-1 - Definitions.
Section 10-33A-2 - "Telecommunications service" defined.
Section 10-33A-3 - Gross receipts defined.
Section 10-33A-5.1 - Disposition of revenues--County telecommunications gross receipts fund created.
Section 10-33A-6.1 - Distribution of moneys.
Section 10-33A-7 - Companies subject to tax to apply for tax license--Contents.
Section 10-33A-8 - Issuance of tax license--Validity.
Section 10-33A-15 - Records to be kept by company--Subject to inspection--Retention period.
Section 10-33A-16 - Promulgation of rules--Scope.
Section 10-33A-17 - Violation of chapter as criminal offense--Classification.
Section 10-33A-19 - Certain property of telecommunications company exempt from property taxes.
Section 10-33A-20 - Chapter not applicable to certain tax-exempt property.