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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 33A - Taxation Of Telecommunications Companies
§ 10-33A-8 Issuance of tax license--Validity.
Universal Citation: SD Codified L § 10-33A-8 (2017)
10-33A-8. Issuance of tax license--Validity. The secretary shall grant and issue to each applicant a telecommunications gross receipts tax license. A license is not assignable and is valid only for the telecommunications company to which it was issued. Any license issued is valid and effective without further payment of fees until canceled or revoked.
Source: SL 2003, ch 58, ยง 8.
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