South Dakota 52 — Uniform Municipal Non-Ad Valorem Tax Law
- 10-52-1 — "Non-ad valorem tax" defined.
- 10-52-2 — Imposition of tax--Conformance to state sales and use tax--Rate.
- 10-52-2.1 — Repealed.
- 10-52-2.2 — Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.
- 10-52-2.3 — Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
- 10-52-2.4 — Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.
- 10-52-2.5 — Repealed.
- 10-52-2.6 — Repealed.
- 10-52-2.7 — Materials incorporated in construction work--Restriction on application of rateincrease.
- 10-52-2.8 — Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
- 10-52-2.9 — Repealed.
- 10-52-2.10 — Issuance of municipal non-ad valorem tax revenue bonds.
- 10-52-2.11 — Imposition of non-ad valorem tax on municipally owned airport--Manner ofimposition.
- 10-52-3 — Referendum procedure--Certain municipalities to review tax ordinances.
- 10-52-4 — State administration--Exception.
- 10-52-5 — Distribution of collections.
- 10-52-5.1 — Distribution of motor and use fuel collections.
- 10-52-6 — , 10-52-7. Repealed.
- 10-52-8 — Repealed.
- 10-52-9 — Effective date of ordinance.
- 10-52-10 — Refund of tax on capital assets used in manufacturing personal property for sale orlease.
- 10-52-11 — Repealed.
- 10-52-12 — Repealed.
- 10-52-13 — Municipality to report boundary changes to secretary of revenue and regulation--Effective date of changes--Changes to streets and addresses.
- 10-52-14 — Transportation of property and passengers within single municipality subject to tax.
- 10-52-15 — Legislative findings--Certain municipalities not to reduce tax levies.
- 10-52-16 — Repealed.
- 10-52-17 — Refund to contractors or subcontractors of sales or use tax upon certain fabricatedtangible personal property.