Chapter
TAXATION OF TELEPHONE COMPANIES
- S.D. Codified Laws § 10-33-1— Annual report of gross receipts--Date of filing--Contents
- S.D. Codified Laws § 10-33-2— Gross receipts defined
- S.D. Codified Laws § 10-33-3— 10-33-3. Repealed by SL 2011, ch 54, § 2
- S.D. Codified Laws § 10-33-4— Annual report of telephone company property--Date of filing
- S.D. Codified Laws § 10-33-5— Telephone lines listed in annual report--Description
- S.D. Codified Laws § 10-33-6— Telephone exchanges and other property listed in annual report--Description
- S.D. Codified Laws § 10-33-7— Capitalization and financial data listed in annual report
- S.D. Codified Laws § 10-33-8— Additional information given in annual report
- S.D. Codified Laws § 10-33-9— Addition to assessable value for failure to file report
- S.D. Codified Laws § 10-33-10— Operating property assessed for taxation by department
- S.D. Codified Laws § 10-33-11— Time of property assessment--Information to be considered
- S.D. Codified Laws § 10-33-12— 10-33-12. Repealed by SL 1998, ch 67, § 2
- S.D. Codified Laws § 10-33-13— Separate valuation of exchanges outside municipalities
- S.D. Codified Laws § 10-33-14— Public Utilities Commission to provide information for uniform and fair taxation
- S.D. Codified Laws § 10-33-14.1— Considerations in determining fair market value of telephone company property
- S.D. Codified Laws § 10-33-15— Notice of assessment and hearing date before secretary of revenue
- S.D. Codified Laws § 10-33-16— Equalization of assessments--Notice to company--Certification to county auditors
- S.D. Codified Laws § 10-33-17— Rates of taxation applied to telephone property
- S.D. Codified Laws § 10-33-18— Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax
- S.D. Codified Laws § 10-33-19— Collection of delinquent taxes
- S.D. Codified Laws § 10-33-20— Distribution of tax proceeds--Tax receipt
- S.D. Codified Laws § 10-33-21— Companies providing local exchange telephone service taxed on gross receipts--Rate--Minimum tax
- S.D. Codified Laws § 10-33-22— Definition of company
- S.D. Codified Laws § 10-33-23— 10-33-23. Repealed by SL 2011, ch 54, § 12
- S.D. Codified Laws § 10-33-24— Determination and certification of gross receipts tax payable to school districts
- S.D. Codified Laws § 10-33-25— Time of payment of gross receipts tax
- S.D. Codified Laws § 10-33-26— Gross receipts tax in lieu of tax on operating property--Sales and use taxes
- S.D. Codified Laws § 10-33-27— Penalties for delinquency or failure to report--Collection by distress and sale
- S.D. Codified Laws § 10-33-28— 10-33-28. Repealed by SL 2007, ch 52, § 3
- S.D. Codified Laws § 10-33-29— Local taxation of nonoperating property permitted
- S.D. Codified Laws § 10-33-30— Municipally owned utilities exempt