South Dakota Codified Laws
Title 10 - Taxation
Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law

Section 10-52-1 - Non-ad valorem tax defined. - 10-52-1. Non-ad valorem tax defined. Non-ad valorem tax, as used...

Section 10-52-1.1 - Gross receipts excludes tax imposed by chapters 10-45, D, 10-52, and A. - 10-52-1.1. Gross receipts excludes tax imposed by chapters 10-45, 10-45D,...

Section 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate. - 10-52-2. Imposition of tax--Conformance to state sales and use tax--Rate....

Section 10-52-2.2 - Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions. - 10-52-2.2. Tax on sale or use of motor and special...

Section 10-52-2.3 - Imposition of both non-ad valorem tax and motor and use fuel tax prohibited. - 10-52-2.3. Imposition of both non-ad valorem tax and motor and...

Section 10-52-2.4 - Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation. - 10-52-2.4. Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation. A municipality which has...

Section 10-52-2.7 - Materials incorporated in construction work--Restriction on application of rate increase. - 10-52-2.7. Materials incorporated in construction work--Restriction on application of rate...

Section 10-52-2.8 - Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception. - 10-52-2.8. Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception. No non-ad valorem...

Section 10-52-2.10 - Issuance of municipal non-ad valorem tax revenue bonds. - 10-52-2.10. Issuance of municipal non-ad valorem tax revenue bonds. Any...

Section 10-52-2.11 - Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition. - 10-52-2.11. Imposition of non-ad valorem tax on municipally owned airport--Manner...

Section 10-52-3 - Referendum procedure and scope--Continuing tax ordinances. - 10-52-3. Referendum procedure and scope--Continuing tax ordinances. Any tax imposed...

Section 10-52-4 - State administration--Exception. - 10-52-4. State administration--Exception. The administration of non-ad valorem taxes adopted...

Section 10-52-5 - Distribution of collections. - 10-52-5. Distribution of collections. All moneys received and collected on...

Section 10-52-5.1 - Distribution of motor and use fuel collections. - 10-52-5.1. Distribution of motor and use fuel collections. The proceeds...

Section 10-52-9 - Effective date of ordinance. - 10-52-9. Effective date of ordinance. Notwithstanding §9-19-13, any new ordinance...

Section 10-52-10 - Refund of tax on capital assets used in manufacturing personal property for sale or lease. - 10-52-10. Refund of tax on capital assets used in manufacturing...

Section 10-52-13 - Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses. - 10-52-13. Municipality to report boundary changes to secretary of revenue--Effective...

Section 10-52-14 - Transportation of property and passengers within single municipality subject to tax. - 10-52-14. Transportation of property and passengers within single municipality subject...

Section 10-52-17 - Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property. - 10-52-17. Refund to contractors or subcontractors of sales or use...

Section 10-52-18 - Timely filing of returns and payment of taxes--Extension--Penalty or interest. - 10-52-18. Timely filing of returns and payment of taxes--Extension--Penalty or...