Chapter 33. Taxation of Telephone Companies
Index
- SDCL 10-33-1 Annual Report of Gross Receipts-Date of Filing-Contents
- SDCL 10-33-2 Gross Receipts Defined
- SDCL 10-33-3 [Repealed]
- SDCL 10-33-4 Annual Report of Telephone Company Property-Date of Filing
- SDCL 10-33-5 Telephone Lines Listed In Annual Report-Description
- SDCL 10-33-6 Telephone Exchanges and Other Property Listed In Annual Report-Description
- SDCL 10-33-7 Capitalization and Financial Data Listed In Annual Report
- SDCL 10-33-8 Additional Information Given In Annual Report
- SDCL 10-33-9 Addition to Assessable Value For Failure to File Report
- SDCL 10-33-10 Operating Property Assessed For Taxation By Department
- SDCL 10-33-11 Time of Property Assessment-Information to Be Considered
- SDCL 10-33-12 [Repealed]
- SDCL 10-33-13 Separate Valuation of Exchanges Outside Municipalities
- SDCL 10-33-14 Public Utilities Commission to Provide Information For Uniform and Fair Taxation
- SDCL 10-33-14.1 Considerations In Determining Fair Market Value of Telephone Company Property
- SDCL 10-33-15 Notice of Assessment and Hearing Date Before Secretary of Revenue
- SDCL 10-33-16 Equalization of Assessments-Notice to Company-Certification to County Auditors
- SDCL 10-33-17 Rates of Taxation Applied to Telephone Property
- SDCL 10-33-18 Extension of Taxes to Tax Book-Duplicate to County Treasurer-Collection of Tax
- SDCL 10-33-19 Collection of Delinquent Taxes
- SDCL 10-33-20 Distribution of Tax Proceeds-Tax Receipt
- SDCL 10-33-21 Companies Providing Local Exchange Telephone Service Taxed On Gross Receipts-Rate-Minimum Tax
- SDCL 10-33-22 Definition of Company
- SDCL 10-33-23 [Repealed]
- SDCL 10-33-24 Determination and Certification of Gross Receipts Tax Payable to School Districts
- SDCL 10-33-25 Time of Payment of Gross Receipts Tax
- SDCL 10-33-26 Gross Receipts Tax In Lieu of Tax On Operating Property-Sales and Use Taxes
- SDCL 10-33-27 Penalties For Delinquency Or Failure to Report-Collection By Distress and Sale
- SDCL 10-33-28 [Repealed]
- SDCL 10-33-29 Local Taxation of Nonoperating Property Permitted
- SDCL 10-33-30 Municipally Owned Utilities Exempt