Taxation Of Telephone Companies

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Telephone Companies

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Section
10-33-1

Annual report of gross receipts--Date of filing--Contents.

Section
10-33-2

"Gross receipts" defined.

Section
10-33-3

Repealed.

Section
10-33-4

Annual report of telephone company property--Date of filing.

Section
10-33-5

Telephone lines listed in annual report--Description.

Section
10-33-6

Telephone exchanges and other property listed in annual report--Description.

Section
10-33-7

Capitalization and financial data listed in annual report.

Section
10-33-8

Additional information given in annual report.

Section
10-33-9

Addition to assessable value for failure to file report.

Section
10-33-10

Operating property assessed for taxation by department.

Section
10-33-11

Time of property assessment--Information to be considered.

Section
10-33-12

Repealed.

Section
10-33-13

Separate valuation of exchanges outside municipalities.

Section
10-33-14

Public Utilities Commission to provide information for uniform and fair taxation.

Section
10-33-14.1

Considerations in determining fair market value of telephone company property.

Section
10-33-15

Notice of assessment and hearing date before secretary of revenue.

Section
10-33-16

Equalization of assessments--Notice to company--Certification to county auditors.

Section
10-33-17

Rates of taxation applied to telephone property.

Section
10-33-18

Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.

Section
10-33-19

Collection of delinquent taxes.

Section
10-33-20

Distribution of tax proceeds--Tax receipt.

Section
10-33-21

Companies providing local exchange telephone service taxed on gross receipts--Rate--Minimum tax.

Section
10-33-22

Definition of "company".

Section
10-33-23

Repealed.

Section
10-33-24

Determination and certification of gross receipts tax payable to school districts.

Section
10-33-25

Time of payment of gross receipts tax.

Section
10-33-26

Gross receipts tax in lieu of tax on operating property--Sales and use taxes.

Section
10-33-27

Penalties for delinquency or failure to report--Collection by distress and sale.

Section
10-33-28

Repealed.

Section
10-33-29

Local taxation of nonoperating property permitted.

Section
10-33-30

Municipally owned utilities exempt.