South Dakota Codified Laws
Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers
Section 10-38-7 - Disposition of penalties.

10-38-7. Disposition of penalties.
The penalties provided in §§10-38-5 and 10-38-6 shall be paid into the general fund of the state.

Source: SL 1917, ch 120, §5; SL 1917, ch 121, §5; SL 1917, ch 122, §5; RC 1919, §§6612, 6633, 6646; SL 1925, ch 90, §5; SDC 1939, §57.9917.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers

Section 10-38-1 - Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.

Section 10-38-5 - False statement in utility report--Petty offense.

Section 10-38-6 - Failure of utility to file report as petty offense--Each day as separate offense--Notice and opportunity to correct defect required on good faith attempt to comply.

Section 10-38-7 - Disposition of penalties.

Section 10-38-8 - Addition to assessment or tax for failure of utility to make report.

Section 10-38-9 - False statement or failure to furnish information concerning utility as misdemeanor.

Section 10-38-10 - Action in circuit court for collection of tax, penalties and interest.

Section 10-38-11 - Allegation of tax liability--Treasurer's books as prima facie evidence.

Section 10-38-12 - Judgment for taxes, penalties and costs.

Section 10-38-13 - Defenses in action for collection of taxes--Reassessment ordered by court.

Section 10-38-14 - Secretary to redetermine tax when set aside by court.

Section 10-38-15 - Information required by secretary for purpose of reassessment.

Section 10-38-16 - Notice to taxpayer of time and place of reassessment.

Section 10-38-17 - Reassessment as of original assessment date.

Section 10-38-20 - Rate of tax on reassessment--Interest from original delinquency date.

Section 10-38-21 - Repeated reassessments.

Section 10-38-22 - Reassessments subject to laws applicable to original assessment.

Section 10-38-23 - General tax laws applicable to collection of special assessments from utilities.

Section 10-38-24 - Special assessment--Delinquent utility--Seizure and advertisement of property.

Section 10-38-25 - Sale of utility property for special assessment.

Section 10-38-26 - Surplus above special assessments and expenses returned to utility--Accounting by treasurer.

Section 10-38-27 - Return to utility of property not sold for want of bidders.

Section 10-38-28 - Special assessment collection procedure applicable to past delinquencies.

Section 10-38-29 - Notice of valuation of centrally assessed property.

Section 10-38-30 - Appeal of valuation of centrally assessed property--Notice of appeal.

Section 10-38-31 - De novo appeals of centrally assessed property.

Section 10-38-32 - Perfection of appeals of centrally assessed property.

Section 10-38-33 - Consolidation of appeals of centrally assessed property.

Section 10-38-33.1 - Circuit court may award attorney fees against unsuccessful appellant.

Section 10-38-33.2 - Supreme Court may award attorney fees against unsuccessful appellant--Exemption if appellant is state.

Section 10-38-34 - Nonparticipation in administrative action not a bar to appeal.