South Dakota 33 — Taxation Of Telephone Companies
- 10-33-1 — Annual report of gross receipts required of telephone company--Date of filing--Contents.
- 10-33-2 — "Gross receipts" defined.
- 10-33-3 — Map of lines filed with county auditor.
- 10-33-4 — Annual report of telephone company property--Date of filing.
- 10-33-5 — Telephone lines listed in annual report--Description.
- 10-33-6 — Telephone exchanges and other property listed in annual report--Description.
- 10-33-7 — Capitalization and financial data listed in annual report.
- 10-33-8 — Additional information given in annual report.
- 10-33-9 — Addition to assessable value for failure to file report.
- 10-33-10 — Operating property assessed for taxation by Department of Revenue and Regulation.
- 10-33-11 — Time of assessment of operating property--Information considered--Earnings andincome considered--Valuation of exchanges and property within municipalities.
- 10-33-12 — Repealed.
- 10-33-13 — Separate valuation of exchanges outside municipalities.
- 10-33-14 — Valuation of property by public utilities commission--Access to records and property.
- 10-33-14.1 — Considerations in determining fair market value of telephone company property.
- 10-33-15 — Notice of assessment to telephone company--Hearing by secretary of revenue andregulation.
- 10-33-16 — Equalization of assessments--Notice to company--Certification to county auditors.
- 10-33-17 — Rates of taxation applied to telephone property.
- 10-33-18 — Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
- 10-33-19 — Collection of delinquent taxes.
- 10-33-20 — Distribution of tax proceeds--Tax receipt.
- 10-33-21 — Companies taxed on gross receipts--Rate--Minimum tax.
- 10-33-22 — Definition of "company".
- 10-33-23 — Gross receipts tax limited to companies providing local service.
- 10-33-24 — Determination and certification to county auditors of gross receipts tax payable incounties and school districts--Extension and certification to county treasurer.
- 10-33-25 — Time of payment of gross receipts tax.
- 10-33-26 — Gross receipts tax in lieu of tax on operating property--Sales and use taxes.
- 10-33-27 — Penalties for delinquency or failure to report--Collection by distress and sale.
- 10-33-28 — Distribution of gross receipts tax proceeds to school districts.
- 10-33-29 — Local taxation of nonoperating property permitted.
- 10-33-30 — Municipally owned utilities exempt.