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2020 South Dakota Codified Laws
Title 10 - Taxation
Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law
- Section 10-52-1 - "Non-ad valorem tax" defined.
- Section 10-52-1.1 - Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
- Section 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate.
- Section 10-52-2.1 - 10-52-2.1.Repealed by SL 2002, ch 64, §33.
- Section 10-52-2.2 - Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.
- Section 10-52-2.3 - Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
- Section 10-52-2.4 - Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.
- Section 10-52-2.5 - 10-52-2.5.Repealed by SL 2002, ch 64, §34.
- Section 10-52-2.6 - 10-52-2.6.Repealed by SL 2002, ch 64, §35, as amended by SL 2003, ch 61, §21, eff. Jan. 1, 2006.
- Section 10-52-2.7 - Materials incorporated in construction work--Restriction on application of rate increase.
- Section 10-52-2.8 - Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
- Section 10-52-2.9 - 10-52-2.9.Repealed by SL 2002, ch 64, §36.
- Section 10-52-2.10 - Issuance of municipal non-ad valorem tax revenue bonds.
- Section 10-52-2.11 - Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.
- Section 10-52-3 - Referendum procedure and scope--Continuing tax ordinances.
- Section 10-52-4 - State administration--Exception.
- Section 10-52-5 - Distribution of collections.
- Section 10-52-5.1 - Distribution of motor and use fuel collections.
- Section 10-52-6 - 10-52-6, 10-52-7.Repealed by SL 2001, ch 56, §§18, 19.
- Section 10-52-8 - 10-52-8.Repealed by SL 2002, ch 64, §39; SL 2002, ch 68, §3.
- Section 10-52-9 - Effective date of ordinance.
- Section 10-52-10 - Refund of tax on capital assets used in manufacturing personal property for sale or lease.
- Section 10-52-11 - 10-52-11.Repealed by SL 2002, ch 64, §41, as amended by SL 2003, ch 61, §21, eff. Jan. 1, 2006.
- Section 10-52-12 - 10-52-12.Repealed by SL 2002, ch 64, §42, as amended by SL 2003, ch 61, §21, eff. Jan. 1, 2006.
- Section 10-52-13 - Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses.
- Section 10-52-14 - Transportation of property and passengers within single municipality subject to tax.
- Section 10-52-15 - Repealed
- Section 10-52-16 - 10-52-16.Repealed by SL 2002, ch 64, §48, as amended by SL 2003, ch 61, §22, effective January 1, 2005.
- Section 10-52-17 - Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.
- Section 10-52-18 - Timely filing of returns and payment of taxes--Extension--Penalty or interest.
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