South Dakota 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- 10-33A-5 — Repealed.
- 10-33A-5.1 — Disposition of revenues--County telecommunications gross receipts fund created.
- 10-33A-6 — Repealed.
- 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 securitymay be required.
- 10-33A-10 — Repealed.
- 10-33A-11 — Revocation of tax license for failure to file return or remit tax due.
- 10-33A-12 — Appeal.
- 10-33A-13 — Reinstatement of tax license--Conditions--Bond.
- 10-33A-14 — Uncollectible debts may be deducted from gross receipts--Subsequent collectionsubject 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 — Violations and penalties.
- 10-33A-18 — Personal liability of officer for failure to make return or remit tax--Avoidance ofpersonal liability by payment of surety bond.
- 10-33A-19 — Certain property of telecommunications company exempt from property taxes.
- 10-33A-20 — Chapter not applicable to certain tax-exempt property.