The secretary shall grant and issue to each applicant a telecommunications gross receipts tax license. A license is not assignable and is valid only for the telecommunications company to which it was issued. Any license issued is valid and effective without further payment of fees until canceled or revoked.
S.D. Codified Laws § 10-33A-8
Issuance of tax license--Validity
Applied in 1 court decision — leading case Dakota Systems, Inc. v. Viken (2005)
Most recently applied in Dakota Systems, Inc. v. Viken (February 2005)
Source: SL 2003, ch 58, § 8.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.