South Dakota Taxation

2,376 sections hosted, reproduced from the official public-domain source.

DEPARTMENT OF REVENUE63 sections
STATE BOARD OF EQUALIZATION [REPEALED]0 sections
COUNTY DIRECTORS OF EQUALIZATION41 sections
PROPERTY SUBJECT TO TAXATION72 sections
SITUS OF PROPERTY FOR TAXATION11 sections
ANNUAL ASSESSMENT OF PROPERTY184 sections
FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS13 sections
PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED16 sections
LOW-INCOME ELDERLY PROPERTY TAX RELIEF11 sections
ADDITIONAL INFORMATION OBTAINED BY ASSESSORS [REPEALED]0 sections
ASSESSMENT OF RANGE LIVESTOCK [REPEALED]0 sections
ASSESSMENT OF MOBILE HOMES20 sections
ASSESSMENT OF MACHINERY AND EQUIPMENT [REPEALED]0 sections
CLASSIFICATION AND VALUATION OF REAL ESTATE17 sections
TAXATION OF SEVERED MINERAL INTERESTS [REPEALED]0 sections
EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS84 sections
STATE AND LOCAL PROPERTY TAX LEVIES56 sections
TAX COLLECTION AGREEMENTS WITH INDIAN TRIBES10 sections
LIMITATION ON PROPERTY TAXES [REPEALED]0 sections
PROPERTY TAX RELIEF43 sections
PROPERTY TAX REPLACEMENT DISTRIBUTIONS [REPEALED]4 sections
TAXATION OF GRAIN AND SEED [REPEALED]0 sections
TAXATION OF CATTLE AND SHEEP [REPEALED]0 sections
TAXATION OF HONEY AND SUGAR BEETS [REPEALED]0 sections
TAXATION OF MONEYS AND CREDITS [REPEALED]0 sections
PROPERTY TAX LISTS9 sections
PROPERTY TAX ABATEMENT AND REFUNDS18 sections
PROPERTY TAX REFUND FOR ELDERLY AND DISABLED PERSONS18 sections
LIEN OF PROPERTY TAX [REPEALED]0 sections
REMOVAL OF TAXABLE PROPERTY3 sections
PAYMENT AND RECEIPT OF PROPERTY TAXES40 sections
COLLECTION OF DELINQUENT PROPERTY TAXES47 sections
SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS39 sections
REDEMPTION FROM TAX SALES11 sections
TAX DEEDS38 sections
SCAVENGER TAX LAW11 sections
ACTIONS FOR REFUND AND INVALIDATION OF TAXES9 sections
TAXATION OF RAILROAD OPERATING PROPERTY31 sections
TAXATION OF AIRLINE FLIGHT PROPERTY21 sections
TAXATION OF SLEEPING-CAR COMPANIES [REPEALED]0 sections
TAXATION OF PRIVATE CAR-LINE COMPANIES [REPEALED]0 sections
TAXATION OF EXPRESS COMPANIES [REPEALED]1 section
TAXATION OF TELEPHONE COMPANIES31 sections
TAXATION OF TELECOMMUNICATIONS COMPANIES23 sections
TAXATION OF TELEGRAPH COMPANIES [REPEALED]1 section
TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES33 sections
TAXATION OF RURAL ELECTRIC COMPANIES12 sections
TAXATION OF RURAL WATER SUPPLY COMPANIES3 sections
TAXATION OF PIPELINE COMPANIES18 sections
ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS33 sections
MINERAL SEVERANCE TAX33 sections
ENERGY MINERALS SEVERANCE TAX26 sections
CONSERVATION TAX ON SEVERANCE OF ENERGY MINERALS2 sections
IMPOSITION AND AMOUNT OF INHERITANCE TAX [REPEALED]3 sections
ESTATE TAX [REPEALED]3 sections
ADMINISTRATION AND COLLECTION OF INHERITANCE TAX [REPEALED]12 sections
TRANSIENT FARMER TAX [REPEALED]0 sections
INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS82 sections
INSURANCE COMPANY PREMIUM AND ANNUITY TAX21 sections
RETAIL SALES AND SERVICE TAX212 sections
RETAIL SALES AND SERVICE TAX REFUNDS18 sections
TAX REFUNDS FOR CONSTRUCTION OF AGRICULTURAL PROCESSING AND NEW BUSINESS FACILITIES REPEALED11 sections
UNIFORM SALES AND USE TAX ADMINISTRATION ACT15 sections
GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES17 sections
USE TAX128 sections
REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX35 sections
ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX28 sections
CONTRACTOR'S EXCISE TAX ON NEW OR EXPANDED POWER PRODUCTION3 sections
REFUNDS OF CONTRACTOR'S EXCISE, SALES, AND USE TAX ON MOTION PICTURE, DOCUMENTARY, AND TELEVISION PRODUCTIONS [REPEALED]1 section
EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT13 sections
MOTOR VEHICLE FUEL TAX [REPEALED]0 sections
FUEL TAXATION [REPEALED]1 section
FUEL TAXATION224 sections
SPECIAL FUEL TAX [REPEALED]0 sections
INTERSTATE FUEL USE TAX [REPEALED]0 sections
CIGARETTE TAX93 sections
LUXURY TAX ON CONTROLLED SUBSTANCES AND MARIJUANA [REPEALED]0 sections
ESCROW FUND FOR TOBACCO LITIGATION22 sections
CIGAR SHIPMENTS15 sections
NICOTINE PRODUCT DISTRIBUTION13 sections
NICOTINE PRODUCT SALES17 sections
TAX ON BUTTER SUBSTITUTES [REPEALED]0 sections
UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW36 sections
MUNICIPAL GROSS RECEIPTS TAX21 sections
COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION12 sections
NONRESIDENT CONTRACTOR REGISTRATION [REPEALED]0 sections
MULTISTATE TAX COMPACT [REPEALED]1 section
ACTIONS FOR RECOVERY OF CERTAIN TAXES PAID UNDER PROTEST [REPEALED]0 sections
RECOVERY OF CERTAIN TAXES11 sections
COLLECTION OF DELINQUENT TAXES26 sections
PENALTIES AND INTEREST [REPEALED]0 sections
AMUSEMENT DEVICE TAX17 sections
UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES64 sections
TRANSFER OF LARGE VESSELS [TRANSFERRED]2 sections
FABRICATOR SALES AND USE TAX REFUND6 sections
TAXATION OF INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES9 sections
NONCOLLECTING RETAILER NOTICE REQUIREMENTS [REPEALED]9 sections
COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS10 sections
COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS9 sections