South Dakota 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- 02 — State Board Of Equalization [Repealed]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- 07 — Additional Information Obtained By Assessors [Repealed]
- 08 — Assessment Of Range Livestock [Repealed]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- 09A — Assessment Of Machinery And Equipment [Repealed]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- 10A — Taxation Of Severed Mineral Interests [Repealed]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- 12B — Limitation On Property Taxes [Repealed]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- 13A — Property Tax Replacement Distributions [Repealed]
- 14 — Taxation Of Grain And Seed [Repealed]
- 14A — Taxation Of Cattle And Sheep [Repealed]
- 15 — Taxation Of Honey And Sugar Beets [Repealed]
- 16 — Taxation Of Moneys And Credits [Repealed]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- 19 — Lien Of Property Tax [Repealed]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- 30 — Taxation Of Sleeping-Car Companies [Repealed]
- 31 — Taxation Of Private Car-Line Companies [Repealed]
- 32 — Taxation Of Express Companies [Repealed]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- 34 — Taxation Of Telegraph Companies [Repealed]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