South Dakota Codified Laws
Title 10 - Taxation
Chapter 33 - Taxation Of Telephone Companies

Section 10-33-1 - Annual report of gross receipts--Date of filing--Contents. - 10-33-1. Annual report of gross receipts--Date of filing--Contents. On April...

Section 10-33-2 - Gross receipts defined. - 10-33-2. Gross receipts defined. The term, gross receipts, as used...

Section 10-33-4 - Annual report of telephone company property--Date of filing. - 10-33-4. Annual report of telephone company property--Date of filing. The...

Section 10-33-5 - Telephone lines listed in annual report--Description. - 10-33-5. Telephone lines listed in annual report--Description. With reference to...

Section 10-33-6 - Telephone exchanges and other property listed in annual report--Description. - 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. - 10-33-7. Capitalization and financial data listed in annual report. The...

Section 10-33-8 - Additional information given in annual report. - 10-33-8. Additional information given in annual report. The statement required...

Section 10-33-9 - Addition to assessable value for failure to file report. - 10-33-9. Addition to assessable value for failure to file report....

Section 10-33-10 - Operating property assessed for taxation by department. - 10-33-10. Operating property assessed for taxation by department. All property,...

Section 10-33-11 - Time of property assessment--Information to be considered. - 10-33-11. Time of property assessment--Information to be considered. The Department...

Section 10-33-13 - Separate valuation of exchanges outside municipalities. - 10-33-13. Separate valuation of exchanges outside municipalities. A separate valuation...

Section 10-33-14 - Public Utilities Commission to provide information for uniform and fair taxation. - 10-33-14. Public Utilities Commission to provide information for uniform and...

Section 10-33-14.1 - Considerations in determining fair market value of telephone company property. - 10-33-14.1. Considerations in determining fair market value of telephone company...

Section 10-33-15 - Notice of assessment and hearing date before secretary of revenue. - 10-33-15. Notice of assessment and hearing date before secretary of...

Section 10-33-16 - Equalization of assessments--Notice to company--Certification to county auditors. - 10-33-16. Equalization of assessments--Notice to company--Certification to county auditors. After...

Section 10-33-17 - Rates of taxation applied to telephone property. - 10-33-17. Rates of taxation applied to telephone property. All telephone...

Section 10-33-18 - Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax. - 10-33-18. Extension of taxes to tax book--Duplicate to county treasurer--Collection...

Section 10-33-19 - Collection of delinquent taxes. - 10-33-19. Collection of delinquent taxes. All laws relating to the...

Section 10-33-20 - Distribution of tax proceeds--Tax receipt. - 10-33-20. Distribution of tax proceeds--Tax receipt. When taxes on telephone...

Section 10-33-21 - Companies providing local exchange telephone service taxed on gross receipts--Rate--Minimum tax. - 10-33-21. Companies providing local exchange telephone service taxed on gross...

Section 10-33-22 - Definition of company. - 10-33-22. Definition of company. The term, company, means any person,...

Section 10-33-24 - Determination and certification of gross receipts tax payable to school districts. - 10-33-24. Determination and certification of gross receipts tax payable to...

Section 10-33-25 - Time of payment of gross receipts tax. - 10-33-25. Time of payment of gross receipts tax. The tax...

Section 10-33-26 - Gross receipts tax in lieu of tax on operating property--Sales and use taxes. - 10-33-26. Gross receipts tax in lieu of tax on operating...

Section 10-33-27 - Penalties for delinquency or failure to report--Collection by distress and sale. - 10-33-27. Penalties for delinquency or failure to report--Collection by distress...

Section 10-33-29 - Local taxation of nonoperating property permitted. - 10-33-29. Local taxation of nonoperating property permitted. All property of...

Section 10-33-30 - Municipally owned utilities exempt. - 10-33-30. Municipally owned utilities exempt. This chapter shall have no...