Chapter 52. Uniform Municipal Non-Ad Valorem Tax Law
Index
- SDCL 10-52-1 Non-Ad Valorem Tax Defined
- SDCL 10-52-1.1 Gross Receipts Excludes Tax Imposed By Chapters 10-45, 10-45d, 10-52, and 10-52a
- SDCL 10-52-2 Imposition of Tax-Conformance to State Sales and Use Tax-Rate
- SDCL 10-52-2.1 [Repealed]
- SDCL 10-52-2.2 Tax On Sale Or Use of Motor and Special Fuel By Certain Municipalities-Rate-Exemptions
- SDCL 10-52-2.3 Imposition of Both Non-Ad Valorem Tax and Motor and Use Fuel Tax Prohibited
- SDCL 10-52-2.4 Additional Non-Ad Valorem Tax Authorized-Prerequisites-Adoption-Referendum-Limitation
- SDCL 10-52-2.5 [Repealed]
- SDCL 10-52-2.6 [Repealed]
- SDCL 10-52-2.7 Materials Incorporated In Construction Work-Restriction On Application of Rate Increase
- SDCL 10-52-2.8 Alcoholic Beverage Sales-Non-Ad Valorem Tax Prohibited-Exception
- SDCL 10-52-2.9 [Repealed]
- SDCL 10-52-2.10 Issuance of Municipal Non-Ad Valorem Tax Revenue Bonds
- SDCL 10-52-2.11 Imposition of Non-Ad Valorem Tax On Municipally Owned Airport-Manner of Imposition
- SDCL 10-52-3 Referendum Procedure and Scope-Continuing Tax Ordinances
- SDCL 10-52-4 State Administration-Exception
- SDCL 10-52-5 Distribution of Collections
- SDCL 10-52-5.1 Distribution of Motor and Use Fuel Collections
- SDCL 10-52-6, 10-52-7 [Repealed]
- SDCL 10-52-8 [Repealed]
- SDCL 10-52-9 Effective Date of Ordinance
- SDCL 10-52-10 Refund of Tax On Capital Assets Used In Manufacturing Personal Property For Sale Or Lease
- SDCL 10-52-11 [Repealed]
- SDCL 10-52-12 [Repealed]
- SDCL 10-52-13 Municipality to Report Boundary Changes to Secretary of Revenue-Effective Date of Changes-Changes to Streets and Addresses
- SDCL 10-52-14 Transportation of Property and Passengers Within Single Municipality Subject to Tax
- SDCL 10-52-15 [Repealed]
- SDCL 10-52-16 [Repealed]
- SDCL 10-52-17 Refund to Contractors Or Subcontractors of Sales Or Use Tax Upon Certain Fabricated Tangible Personal Property
- SDCL 10-52-18 Timely Filing of Returns and Payment of Taxes-Extension-Penalty Or Interest