State Codes and Statutes
Statutes > South-dakota > Title-10 > Chapter-33
Section 10-33-1 - Annual report of gross receipts required of telephone company--Date of filing--Contents.
Section 10-33-2 - "Gross receipts" defined.
Section 10-33-3 - Map of lines filed with county auditor.
Section 10-33-4 - Annual report of telephone company property--Date of filing.
Section 10-33-5 - Telephone lines listed in annual report--Description.
Section 10-33-6 - Telephone exchanges and other property listed in annual report--Description.
Section 10-33-7 - Capitalization and financial data listed in annual report.
Section 10-33-8 - Additional information given in annual report.
Section 10-33-9 - Addition to assessable value for failure to file report.
Section 10-33-10 - Operating property assessed for taxation by Department of Revenue and Regulation.
Section 10-33-11 - Time of assessment of operating property--Information considered--Earnings andincome considered--Valuation of exchanges and property within municipalities.
Section 10-33-12 - Repealed.
Section 10-33-13 - Separate valuation of exchanges outside municipalities.
Section 10-33-14 - Valuation of property by public utilities commission--Access to records and property.
Section 10-33-14.1 - Considerations in determining fair market value of telephone company property.
Section 10-33-15 - Notice of assessment to telephone company--Hearing by secretary of revenue andregulation.
Section 10-33-16 - Equalization of assessments--Notice to company--Certification to county auditors.
Section 10-33-17 - Rates of taxation applied to telephone property.
Section 10-33-18 - Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
Section 10-33-19 - Collection of delinquent taxes.
Section 10-33-20 - Distribution of tax proceeds--Tax receipt.
Section 10-33-21 - Companies taxed on gross receipts--Rate--Minimum tax.
Section 10-33-22 - Definition of "company".
Section 10-33-23 - Gross receipts tax limited to companies providing local service.
Section 10-33-24 - Determination and certification of gross receipts tax payable to school districts.
Section 10-33-25 - Time of payment of gross receipts tax.
Section 10-33-26 - Gross receipts tax in lieu of tax on operating property--Sales and use taxes.
Section 10-33-27 - Penalties for delinquency or failure to report--Collection by distress and sale.
Section 10-33-28 - Repealed.
Section 10-33-29 - Local taxation of nonoperating property permitted.
State Codes and Statutes
Statutes > South-dakota > Title-10 > Chapter-33
Section 10-33-1 - Annual report of gross receipts required of telephone company--Date of filing--Contents.
Section 10-33-2 - "Gross receipts" defined.
Section 10-33-3 - Map of lines filed with county auditor.
Section 10-33-4 - Annual report of telephone company property--Date of filing.
Section 10-33-5 - Telephone lines listed in annual report--Description.
Section 10-33-6 - Telephone exchanges and other property listed in annual report--Description.
Section 10-33-7 - Capitalization and financial data listed in annual report.
Section 10-33-8 - Additional information given in annual report.
Section 10-33-9 - Addition to assessable value for failure to file report.
Section 10-33-10 - Operating property assessed for taxation by Department of Revenue and Regulation.
Section 10-33-11 - Time of assessment of operating property--Information considered--Earnings andincome considered--Valuation of exchanges and property within municipalities.
Section 10-33-12 - Repealed.
Section 10-33-13 - Separate valuation of exchanges outside municipalities.
Section 10-33-14 - Valuation of property by public utilities commission--Access to records and property.
Section 10-33-14.1 - Considerations in determining fair market value of telephone company property.
Section 10-33-15 - Notice of assessment to telephone company--Hearing by secretary of revenue andregulation.
Section 10-33-16 - Equalization of assessments--Notice to company--Certification to county auditors.
Section 10-33-17 - Rates of taxation applied to telephone property.
Section 10-33-18 - Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
Section 10-33-19 - Collection of delinquent taxes.
Section 10-33-20 - Distribution of tax proceeds--Tax receipt.
Section 10-33-21 - Companies taxed on gross receipts--Rate--Minimum tax.
Section 10-33-22 - Definition of "company".
Section 10-33-23 - Gross receipts tax limited to companies providing local service.
Section 10-33-24 - Determination and certification of gross receipts tax payable to school districts.
Section 10-33-25 - Time of payment of gross receipts tax.
Section 10-33-26 - Gross receipts tax in lieu of tax on operating property--Sales and use taxes.
Section 10-33-27 - Penalties for delinquency or failure to report--Collection by distress and sale.
Section 10-33-28 - Repealed.
Section 10-33-29 - Local taxation of nonoperating property permitted.
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