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S.D. Codified Laws ch. 10-33A – Taxation of Telecommunications Companies | Midpage
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South Dakota Codified Laws
Title 10
Chapter 10-33A
S.D. Codified Laws ch. 10-33A
Taxation of Telecommunications Companies
10-33A-1
Definitions.
10-33A-2
"Telecommunications service" defined.
10-33A-3
Gross receipts defined.
10-33A-4
Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.
10-33A-5.1
Disposition of revenues--County telecommunications gross receipts fund created.
10-33A-6.1
Distribution of moneys.
10-33A-7
Companies subject to tax to apply for tax license--Contents.
10-33A-8
Issuance of tax license--Validity.
10-33A-9
Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required.
10-33A-10.1
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-33A-12
Appeal.
10-33A-14
Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax.
10-33A-15
Records to be kept by company--Subject to inspection--Retention period.
10-33A-16
Promulgation of rules--Scope.
10-33A-17
Violation of chapter as criminal offense--Classification.
10-33A-18
Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.
10-33A-19
Certain property of telecommunications company exempt from property taxes.
10-33A-20
Chapter not applicable to certain tax-exempt property.