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

Section 10-33A-1 - Definitions. - 10-33A-1. Definitions. Terms used in this chapter mean: (1)"Department," the...

Section 10-33A-2 - "Telecommunications service" defined. - 10-33A-2."Telecommunications service" defined. The term, telecommunications service, as used in...

Section 10-33A-3 - Gross receipts defined. - 10-33A-3. Gross receipts defined. The term, gross receipts, as used...

Section 10-33A-4 - Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted. - 10-33A-4. Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile...

Section 10-33A-5.1 - Disposition of revenues--County telecommunications gross receipts fund created. - 10-33A-5.1. Disposition of revenues--County telecommunications gross receipts fund created. The...

Section 10-33A-6.1 - Distribution of moneys. - 10-33A-6.1. Distribution of moneys. The secretary shall distribute to each...

Section 10-33A-7 - Companies subject to tax to apply for tax license--Contents. - 10-33A-7. Companies subject to tax to apply for tax license--Contents....

Section 10-33A-8 - Issuance of tax license--Validity. - 10-33A-8. Issuance of tax license--Validity. The secretary shall grant and...

Section 10-33A-9 - Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required. - 10-33A-9. Refusal of tax license to persons delinquent on other...

Section 10-33A-10.1 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance. - 10-33A-10.1. Filing return and remitting tax--Time for filing and remittance--Extension--Penalty...

Section 10-33A-12 - Appeal. - 10-33A-12. Appeal. Any appeal from a decision of the secretary...

Section 10-33A-14 - Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax. - 10-33A-14. Uncollectible debts may be deducted from gross receipts--Subsequent collection...

Section 10-33A-15 - Records to be kept by company--Subject to inspection--Retention period. - 10-33A-15. Records to be kept by company--Subject to inspection--Retention period....

Section 10-33A-16 - Promulgation of rules--Scope. - 10-33A-16. Promulgation of rules--Scope. The secretary may promulgate rules, pursuant...

Section 10-33A-17 - Violation of chapter as criminal offense--Classification. - 10-33A-17. Violation of chapter as criminal offense--Classification. Any person who:...

Section 10-33A-18 - Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt. - 10-33A-18. Personal liability of officers, managers, or partners of entity...

Section 10-33A-19 - Certain property of telecommunications company exempt from property taxes. - 10-33A-19. Certain property of telecommunications company exempt from property taxes....

Section 10-33A-20 - Chapter not applicable to certain tax-exempt property. - 10-33A-20. Chapter not applicable to certain tax-exempt property. The provisions...