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2023 South Dakota Codified Laws
Title 10 - Taxation

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Chapter 01 - Department Of Revenue
Chapter 02 - State Board Of Equalization [Repealed]
Chapter 03 - County Directors Of Equalization
Chapter 04 - Property Subject To Taxation
Chapter 05 - Situs Of Property For Taxation
Chapter 06 - Annual Assessment Of Property
Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens
Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled
Chapter 06C - Low-Income Elderly Property Tax Relief
Chapter 07 - Additional Information Obtained By Assessors [Repealed]
Chapter 08 - Assessment Of Range Livestock [Repealed]
Chapter 09 - Assessment Of Mobile Homes
Chapter 09A - Assessment Of Machinery And Equipment [Repealed]
Chapter 10 - Classification And Valuation Of Real Estate
Chapter 10A - Taxation Of Severed Mineral Interests [Repealed]
Chapter 11 - Equalization, Review And Correction Of Assessments
Chapter 12 - State And Local Property Tax Levies
Chapter 12A - Tax Collection Agreements With Indian Tribes
Chapter 12B - Limitation On Property Taxes [Repealed]
Chapter 13 - Property Tax Relief
Chapter 13A - Property Tax Replacement Distributions [Repealed]
Chapter 14 - Taxation Of Grain And Seed [Repealed]
Chapter 14A - Taxation Of Cattle And Sheep [Repealed]
Chapter 15 - Taxation Of Honey And Sugar Beets [Repealed]
Chapter 16 - Taxation Of Moneys And Credits [Repealed]
Chapter 17 - Property Tax Lists
Chapter 18 - Property Tax Abatement And Refunds
Chapter 18A - Property Tax Refund For Elderly And Disabled Persons
Chapter 19 - Lien Of Property Tax [Repealed]
Chapter 20 - Removal Of Taxable Property
Chapter 21 - Payment And Receipt Of Property Taxes
Chapter 22 - Collection Of Delinquent Property Taxes
Chapter 23 - Sale Of Real Property For Taxes And Assessments
Chapter 24 - Redemption From Tax Sales
Chapter 25 - Tax Deeds
Chapter 26 - Scavenger Tax Law
Chapter 27 - Actions For Refund And Invalidation Of Taxes
Chapter 28 - Taxation Of Railroad Operating Property
Chapter 29 - Taxation Of Airline Flight Property
Chapter 30 - Taxation Of Sleeping-Car Companies [Repealed]
Chapter 31 - Taxation Of Private Car-Line Companies [Repealed]
Chapter 32 - Taxation Of Express Companies [Repealed]
Chapter 33 - Taxation Of Telephone Companies
Chapter 33A - Taxation Of Telecommunications Companies
Chapter 34 - Taxation Of Telegraph Companies [Repealed]
Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies
Chapter 36 - Taxation Of Rural Electric Companies
Chapter 36A - Taxation Of Rural Water Supply Companies
Chapter 37 - Taxation Of Pipeline Companies
Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers
Chapter 39 - Mineral Severance Tax
Chapter 39A - Energy Minerals Severance Tax
Chapter 39B - Conservation Tax On Severance Of Energy Minerals
Chapter 40 - Imposition And Amount Of Inheritance Tax [Repealed]
Chapter 40A - Estate Tax [Repealed]
Chapter 41 - Administration And Collection Of Inheritance Tax [Repealed]
Chapter 42 - Transient Farmer Tax [Repealed]
Chapter 43 - Income Tax On Banks And Financial Corporations
Chapter 44 - Insurance Company Premium And Annuity Tax
Chapter 45 - Retail Sales And Service Tax
Chapter 45A - Retail Sales And Service Tax Refunds
Chapter 45B - Tax Refunds For Construction Of Agricultural Processing And New Business Facilities Repealed
Chapter 45C - Uniform Sales And Use Tax Administration Act
Chapter 45D - Gross Receipts Tax On Visitor Related Businesses
Chapter 46 - Use Tax
Chapter 46A - Realty Improvement Contractor's Excise Tax
Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax
Chapter 46C - Contractor's Excise Tax On New Or Expanded Power Production
Chapter 46D - Refunds Of Contractor's Excise, Sales, And Use Tax On Motion Picture, Documentary, And Television Productions [Repealed]
Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment
Chapter 47 - Motor Vehicle Fuel Tax [Repealed]
Chapter 47A - Fuel Taxation [Repealed]
Chapter 47B - Fuel Taxation
Chapter 48 - Special Fuel Tax [Repealed]
Chapter 49 - Interstate Fuel Use Tax [Repealed]
Chapter 50 - Cigarette Tax
Chapter 50A - Luxury Tax On Controlled Substances And Marijuana [Repealed]
Chapter 50B - Escrow Fund For Tobacco Litigation
Chapter 50C - Cigar Shipments
Chapter 51 - Tax On Butter Substitutes [Repealed]
Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law
Chapter 52A - Municipal Gross Receipts Tax
Chapter 53 - Nonresident Contractor Registration [Repealed]
Chapter 54 - Multistate Tax Compact [Repealed]
Chapter 55 - Actions For Recovery Of Certain Taxes Paid Under Protest [Repealed]
Chapter 55A - Recovery Of Certain Taxes
Chapter 56 - Collection Of Delinquent Taxes
Chapter 57 - Penalties And Interest [Repealed]
Chapter 58 - Amusement Device Tax
Chapter 59 - Uniform Administration Of Certain State Taxes
Chapter 60 - Transfer Of Large Vessels [Transferred]
Chapter 61 - Fabricator Sales And Use Tax Refund
Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities
Chapter 63 - Noncollecting Retailer Notice Requirements
Chapter 64 - Collection Of Sales Taxes From Out-Of-State Sellers
Chapter 65 - Collection And Remittance Of Taxes By Marketplace Providers

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2023 South Dakota Codified LawsTitle 10 - Taxation

2023 South Dakota Codified Laws
Title 10 - Taxation