There is a newer version of the South Dakota Codified Laws
2006 South Dakota Code - Title 10 — TAXATION
- 01 — State Department Of Revenue And Regulation
- 02 — State Board Of Equalization [Repealed]
- 03 — County Directors Of Equalization
- 04 — Property Subject To Taxation
- 05 — Situs Of Property For Taxation
- 06 — Annual Assessment Of Property
- 06A — Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens
- 06B — Property Tax Reduction From Municipal Taxes For The Elderly And Disabled
- 07 — Additional Information Obtained By Assessors [Repealed]
- 08 — Assessment Of Range Livestock [Repealed]
- 09 — Assessment Of Mobile Homes
- 09A — Assessment Of Machinery And Equipment [Repealed]
- 10 — Classification And Valuation Of Real Estate
- 10A — Taxation Of Severed Mineral Interests [Repealed]
- 11 — Equalization, Review And Correction Of Assessments
- 12 — State And Local Property Tax Levies
- 12A — Tax Collection Agreements With Indian Tribes
- 12B — Limitation On Property Taxes [Repealed]
- 13 — Property Tax Relief
- 13A — Property Tax Replacement Distributions [Repealed]
- 14 — Taxation Of Grain And Seed [Repealed]
- 14A — Taxation Of Cattle And Sheep [Repealed]
- 15 — Taxation Of Honey And Sugar Beets [Repealed]
- 16 — Taxation Of Moneys And Credits [Repealed]
- 17 — Property Tax Lists
- 18 — Property Tax Abatement And Refunds
- 18A — Property Tax Refund For Aged And Disabled Persons
- 19 — Lien Of Property Tax [Repealed]
- 20 — Removal Of Taxable Property
- 21 — Payment And Receipt Of Property Taxes
- 22 — Collection Of Delinquent Property Taxes
- 23 — Sale Of Real Property For Taxes And Assessments
- 24 — Redemption From Tax Sales
- 25 — Tax Deeds
- 26 — Scavenger Tax Law
- 27 — Actions For Refund And Invalidation Of Taxes
- 28 — Taxation Of Railroad Operating Property
- 29 — Taxation Of Airline Flight Property
- 30 — Taxation Of Sleeping-Car Companies [Repealed]
- 31 — Taxation Of Private Car-Line Companies [Repealed]
- 32 — Taxation Of Express Companies [Repealed]
- 33 — Taxation Of Telephone Companies
- 33A — Taxation Of Telecommunications Companies
- 34 — Taxation Of Telegraph Companies [Repealed]
- 35 — Taxation Of Electric, Heating, Water And Gas Companies
- 36 — Taxation Of Rural Electric Companies
- 36A — Taxation Of Rural Water Supply Companies
- 37 — Taxation Of Pipeline Companies
- 38 — Administration Of Taxes And Assessments On Utilities And Carriers
- 39 — Mineral Severance Tax
- 39A — Energy Minerals Severance Tax
- 39B — Conservation Tax On Severance Of Energy Minerals
- 40 — Imposition And Amount Of Inheritance Tax
- 40A — Estate Tax
- 41 — Administration And Collection Of Inheritance Tax
- 42 — Transient Farmer Tax [Repealed]
- 43 — Income Tax On Banks And Financial Corporations
- 44 — Insurance Company Premium And Annuity Tax
- 45 — Retail Sales And Service Tax
- 45A — Retail Sales And Service Tax Refunds
- 45B — Tax Refunds For Construction Of Agricultural Processing And New Business Facilities
- 45C — Uniform Sales And Use Tax Administration Act
- 45D — Gross Receipts Tax On Visitor Related Businesses
- 46 — Use Tax
- 46A — Realty Improvement Contractor's Excise Tax
- 46B — Alternate Realty Improvement Contractor's Excise Tax
- 46C — Contractor's Excise Tax On New Or Expanded Power Production Facilities
- 46D — Refunds Of Contractor's Excise, Sales, And Use Tax On Motion Picture, Documentary, AndTelevision Productions
- 46E — Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment
- 47 — Motor Vehicle Fuel Tax [Repealed]
- 47A — Fuel Taxation [Repealed]
- 47B — Fuel Taxation
- 48 — Special Fuel Tax [Repealed]
- 49 — Interstate Fuel Use Tax [Repealed]
- 50 — Cigarette Tax
- 50A — Luxury Tax On Controlled Substances And Marijuana [Repealed]
- 50B — Escrow Fund For Tobacco Litigation
- 51 — Tax On Butter Substitutes [Repealed]
- 52 — Uniform Municipal Non-Ad Valorem Tax Law
- 52A — Municipal Gross Receipts Tax
- 53 — Nonresident Contractor Registration [Repealed]
- 54 — Multistate Tax Compact
- 55 — Actions For Recovery Of Certain Taxes Paid Under Protest [Repealed]
- 55A — Recovery Of Certain Taxes
- 56 — Collection Of Delinquent Taxes
- 57 — Penalties And Interest [Repealed]
- 58 — Amusement Device Tax
- 59 — Uniform Administration Of Certain State Taxes
- 60 — Transfer Of Large Vessels [Transferred]
- 61 — Fabricator Sales and Use Tax Refund
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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