State Codes and Statutes

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-38 > Statute-10-38-8

10-38-8. Addition to assessment or tax for failure of utility to make report. In addition to such penalties, the Department of Revenue and Regulation may, in its discretion, add twenty-five percent to the assessable value or the amount of taxation due from such company for failure to make the report or statement required on the specified date.

Source: SDC 1939, § 57.9917; SL 2003, ch 272, § 82.