Statutes


State Codes and Statutes

State Codes and Statutes

Statutes > South-dakota > Title-10

Chapter 01 – State Department Of Revenue And Regulation
Chapter 02 – State Board Of Equalization [Repealed]
Chapter 03 – County Directors Of Equalization
Chapter 04 – Property Subject To Taxation
Chapter 05 – Situs Of Property For Taxation
Chapter 06 – Annual Assessment Of Property
Chapter 06A – Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens
Chapter 06B – Property Tax Reduction From Municipal Taxes For The Elderly And Disabled
Chapter 07 – Additional Information Obtained By Assessors [Repealed]
Chapter 08 – Assessment Of Range Livestock [Repealed]
Chapter 09 – Assessment Of Mobile Homes
Chapter 09A – Assessment Of Machinery And Equipment [Repealed]
Chapter 10 – Classification And Valuation Of Real Estate
Chapter 10A – Taxation Of Severed Mineral Interests [Repealed]
Chapter 11 – Equalization, Review And Correction Of Assessments
Chapter 12 – State And Local Property Tax Levies
Chapter 12A – Tax Collection Agreements With Indian Tribes
Chapter 12B – Limitation On Property Taxes [Repealed]
Chapter 13 – Property Tax Relief
Chapter 13A – Property Tax Replacement Distributions [Repealed]
Chapter 14 – Taxation Of Grain And Seed [Repealed]
Chapter 14A – Taxation Of Cattle And Sheep [Repealed]
Chapter 15 – Taxation Of Honey And Sugar Beets [Repealed]
Chapter 16 – Taxation Of Moneys And Credits [Repealed]
Chapter 17 – Property Tax Lists
Chapter 18 – Property Tax Abatement And Refunds
Chapter 18A – Property Tax Refund For Aged And Disabled Persons
Chapter 19 – Lien Of Property Tax [Repealed]
Chapter 20 – Removal Of Taxable Property
Chapter 21 – Payment And Receipt Of Property Taxes
Chapter 22 – Collection Of Delinquent Property Taxes
Chapter 23 – Sale Of Real Property For Taxes And Assessments
Chapter 24 – Redemption From Tax Sales
Chapter 25 – Tax Deeds
Chapter 26 – Scavenger Tax Law
Chapter 27 – Actions For Refund And Invalidation Of Taxes
Chapter 28 – Taxation Of Railroad Operating Property
Chapter 29 – Taxation Of Airline Flight Property
Chapter 30 – Taxation Of Sleeping-Car Companies [Repealed]
Chapter 31 – Taxation Of Private Car-Line Companies [Repealed]
Chapter 32 – Taxation Of Express Companies [Repealed]
Chapter 33 – Taxation Of Telephone Companies
Chapter 33A – Taxation Of Telecommunications Companies
Chapter 34 – Taxation Of Telegraph Companies [Repealed]
Chapter 35 – Taxation Of Electric, Heating, Water And Gas Companies36. Taxation Of Rural Electric Companies
Chapter 36A – Taxation Of Rural Water Supply Companies
Chapter 37 – Taxation Of Pipeline Companies
Chapter 38 – Administration Of Taxes And Assessments On Utilities And Carriers
Chapter 39 – Mineral Severance Tax
Chapter 39A – Energy Minerals Severance Tax
Chapter 39B – Conservation Tax On Severance Of Energy Minerals
Chapter 40 – Imposition And Amount Of Inheritance Tax
Chapter 40A – Estate Tax
Chapter 41 – Administration And Collection Of Inheritance Tax
Chapter 42 – Transient Farmer Tax [Repealed]
Chapter 43 – Income Tax On Banks And Financial Corporations
Chapter 44 – Insurance Company Premium And Annuity Tax
Chapter 45 – Retail Sales And Service Tax
Chapter 45A – Retail Sales And Service Tax Refunds
Chapter 45B – Tax Refunds For Construction Of Agricultural Processing And New Business Facilities
Chapter 45C – Uniform Sales And Use Tax Administration Act
Chapter 45D – Gross Receipts Tax On Visitor Related Businesses
Chapter 46 – Use Tax
Chapter 46A – Realty Improvement Contractor's Excise Tax
Chapter 46B – Alternate Realty Improvement Contractor's Excise Tax
Chapter 46C – Contractor's Excise Tax On New Or Expanded Power Production Facilities
Chapter 46D – Refunds Of Contractor's Excise, Sales, And Use Tax On Motion Picture, Documentary, AndTelevision Productions
Chapter 46E – Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment
Chapter 47 – Motor Vehicle Fuel Tax [Repealed]
Chapter 47A – Fuel Taxation [Repealed]
Chapter 47B – Fuel Taxation
Chapter 48 – Special Fuel Tax [Repealed]
Chapter 49 – Interstate Fuel Use Tax [Repealed]
Chapter 50 – Cigarette Tax
Chapter 50A – Luxury Tax On Controlled Substances And Marijuana [Repealed]
Chapter 50B – Escrow Fund For Tobacco Litigation
Chapter 51 – Tax On Butter Substitutes [Repealed]
Chapter 52 – Uniform Municipal Non-Ad Valorem Tax Law
Chapter 52A – Municipal Gross Receipts Tax
Chapter 53 – Nonresident Contractor Registration [Repealed]
Chapter 54 – Multistate Tax Compact
Chapter 55 – Actions For Recovery Of Certain Taxes Paid Under Protest [Repealed]
Chapter 55A – Recovery Of Certain Taxes
Chapter 56 – Collection Of Delinquent Taxes
Chapter 57 – Penalties And Interest [Repealed]
Chapter 58 – Amusement Device Tax
Chapter 59 – Uniform Administration Of Certain State Taxes
Chapter 60 – Transfer Of Large Vessels [Transferred]
Chapter 61 – Fabricator Sales and Use Tax Refund