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South Dakota Codified Laws
Title 10
S.D. Codified Laws tit. 10
Taxation
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10-1
Department of Revenue
10-2
STATE BOARD OF EQUALIZATION [Repealed]
Repealed
10-3
County Directors of Equalization
10-4
Property Subject to Taxation
10-5
Situs of Property for Taxation
10-6
Annual Assessment of Property
10-6A
Freeze on Assessments of Dwellings of Disabled and Senior Citizens
10-6B
Property Tax Reduction from Municipal Taxes for the Elderly and Disabled
10-6C
Low-income Elderly Property Tax Relief
10-7
ADDITIONAL INFORMATION OBTAINED BY ASSESSORS [Repealed]
Repealed
10-8
ASSESSMENT OF RANGE LIVESTOCK [Repealed]
Repealed
10-9
Assessment of Mobile Homes
10-9A
ASSESSMENT OF MACHINERY AND EQUIPMENT [Repealed]
Repealed
10-10
Classification and Valuation of Real Estate
10-10A
TAXATION OF SEVERED MINERAL INTERESTS [Repealed]
Repealed
10-11
Equalization, Review and Correction of Assessments
10-12
State and Local Property Tax Levies
10-12A
Tax Collection Agreements with Indian Tribes
10-12B
LIMITATION ON PROPERTY TAXES [Repealed]
Repealed
10-13
Property Tax Relief
10-13A
Property Tax Replacement Distributions [Repealed]
10-14
TAXATION OF GRAIN AND SEED [Repealed]
Repealed
10-14A
TAXATION OF CATTLE AND SHEEP [Repealed]
Repealed
10-15
TAXATION OF HONEY AND SUGAR BEETS [Repealed]
Repealed
10-16
TAXATION OF MONEYS AND CREDITS [Repealed]
Repealed
10-17
Property Tax Lists
10-18
Property Tax Abatement and Refunds
10-18A
Property Tax Refund for Elderly and Disabled Persons [Repealed]
10-19
LIEN OF PROPERTY TAX [Repealed]
Repealed
10-20
Removal of Taxable Property
10-21
Payment and Receipt of Property Taxes
10-22
Collection of Delinquent Property Taxes
10-23
Sale of Real Property for Taxes and Assessments
10-24
Redemption from Tax Sales
10-25
Tax Deeds
10-26
Scavenger Tax Law
10-27
Actions for Refund and Invalidation of Taxes
10-28
Taxation of Railroad Operating Property
10-29
Taxation of Airline Flight Property
10-30
TAXATION OF SLEEPING-CAR COMPANIES [Repealed]
Repealed
10-31
TAXATION OF PRIVATE CAR-LINE COMPANIES [Repealed]
Repealed
10-32
Taxation of Express Companies [Repealed]
10-33
Taxation of Telephone Companies
10-33A
Taxation of Telecommunications Companies
10-34
Taxation of Telegraph Companies [Repealed]
10-35
Taxation of Electric, Heating, Water and Gas Companies
10-36
Taxation of Rural Electric Companies
10-36A
Taxation of Rural Water Supply Companies
10-37
Taxation of Pipeline Companies
10-38
Administration of Taxes and Assessments on Utilities and Carriers
10-39
Mineral Severance Tax
10-39A
Energy Minerals Severance Tax
10-39B
Conservation Tax on Severance of Energy Minerals
10-40
Imposition and Amount of Inheritance Tax [Repealed]
10-40A
Estate Tax [Repealed]
10-41
Administration and Collection of Inheritance Tax [Repealed]
10-42
TRANSIENT FARMER TAX [Repealed]
Repealed
10-43
Income Tax on Banks and Financial Corporations
10-44
Insurance Company Premium and Annuity Tax
10-45
Retail Sales and Service Tax
10-45A
Retail Sales and Service Tax Refunds
10-45B
Tax Refunds for Construction of Agricultural Processing and New Business Facilities Repealed
10-45C
Uniform Sales and Use Tax Administration Act
10-45D
Gross Receipts Tax on Visitor Related Businesses
10-46
Use Tax
10-46A
Realty Improvement Contractor's Excise Tax
10-46B
Alternate Realty Improvement Contractor's Excise Tax
10-46C
Contractor's Excise Tax on New or Expanded Power Production
10-46D
Refunds of Contractor's Excise, Sales, and Use Tax on Motion Picture, Documentary, and Television Productions [Repealed]
10-46E
Excise Tax on Farm Machinery, Farm Attachment Units, and Irrigation Equipment
10-47
MOTOR VEHICLE FUEL TAX [Repealed]
Repealed
10-47A
Fuel Taxation [Repealed]
10-47B
Fuel Taxation
10-48
SPECIAL FUEL TAX [Repealed]
Repealed
10-49
INTERSTATE FUEL USE TAX [Repealed]
Repealed
10-50
Cigarette Tax
10-50A
LUXURY TAX ON CONTROLLED SUBSTANCES AND MARIJUANA [Repealed]
Repealed
10-50B
Escrow Fund for Tobacco Litigation
10-50C
Cigar Shipments
10-50D
Nicotine Product Distribution
10-50E
Nicotine Product Sales
10-51
TAX ON BUTTER SUBSTITUTES [Repealed]
Repealed
10-52
Uniform Municipal Non-ad Valorem Tax Law
10-52A
Municipal Gross Receipts Tax
10-52B
County Option Retail Sales and Service Tax for Property Tax Reduction
10-53
NONRESIDENT CONTRACTOR REGISTRATION [Repealed]
Repealed
10-54
Multistate Tax Compact [Repealed]
10-55
ACTIONS FOR RECOVERY OF CERTAIN TAXES PAID UNDER PROTEST [Repealed]
Repealed
10-55A
Recovery of Certain Taxes
10-56
Collection of Delinquent Taxes
10-57
PENALTIES AND INTEREST [Repealed]
Repealed
10-58
Amusement Device Tax
10-59
Uniform Administration of Certain State Taxes
10-60
Transfer of Large Vessels [Transferred]
10-61
Fabricator Sales and Use Tax Refund
10-62
Taxation of Intermediate Care Facilities for Individuals with Intellectual Disabilities
10-63
Noncollecting Retailer Notice Requirements [Repealed]
10-64
Collection of Sales Taxes from Out-of-state Sellers
10-65
Collection and Remittance of Taxes by Marketplace Providers