S.D. Codified Laws ch. 10-33 – Taxation of Telephone Companies | Midpage

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South Dakota Codified Laws

Chapter 10-33

S.D. Codified Laws ch. 10-33

Taxation of Telephone Companies

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