Administration Of Taxes And Assessments On Utilities And Carriers

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Administration Of Taxes And Assessments On Utilities And Carriers

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Section
10-38-1

Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.

Section
10-38-2

10-38-2 to 10-38-4.Repealed by SL 1994, ch 73, §§35 to 37.

Section
10-38-5

False statement in utility report--Petty offense.

Section
10-38-6

Failure of utility to file report as petty offense--Each day as separate offense--Notice and opportunity to correct defect required on good faith attempt to comply.

Section
10-38-7

Disposition of penalties.

Section
10-38-8

Addition to assessment or tax for failure of utility to make report.

Section
10-38-9

False statement or failure to furnish information concerning utility as misdemeanor.

Section
10-38-10

Action in circuit court for collection of tax, penalties and interest.

Section
10-38-11

Allegation of tax liability--Treasurer's books as prima facie evidence.

Section
10-38-12

Judgment for taxes, penalties and costs.

Section
10-38-13

Defenses in action for collection of taxes--Reassessment ordered by court.

Section
10-38-14

Secretary to redetermine tax when set aside by court.

Section
10-38-15

Information required by secretary for purpose of reassessment.

Section
10-38-16

Notice to taxpayer of time and place of reassessment.

Section
10-38-17

Reassessment as of original assessment date.

Section
10-38-18

10-38-18, 10-38-19.Repealed by SL 1994, ch 73, §§39, 40.

Section
10-38-20

Rate of tax on reassessment--Interest from original delinquency date.

Section
10-38-21

Repeated reassessments.

Section
10-38-22

Reassessments subject to laws applicable to original assessment.

Section
10-38-23

General tax laws applicable to collection of special assessments from utilities.

Section
10-38-24

Special assessment--Delinquent utility--Seizure and advertisement of property.

Section
10-38-25

Sale of utility property for special assessment.

Section
10-38-26

Surplus above special assessments and expenses returned to utility--Accounting by treasurer.

Section
10-38-27

Return to utility of property not sold for want of bidders.

Section
10-38-28

Special assessment collection procedure applicable to past delinquencies.

Section
10-38-29

Notice of valuation of centrally assessed property.

Section
10-38-30

Appeal of valuation of centrally assessed property--Notice of appeal.

Section
10-38-31

De novo appeals of centrally assessed property.

Section
10-38-32

Perfection of appeals of centrally assessed property.

Section
10-38-33

Consolidation of appeals of centrally assessed property.

Section
10-38-33.1

Circuit court may award attorney fees against unsuccessful appellant.

Section
10-38-33.2

Supreme Court may award attorney fees against unsuccessful appellant--Exemption if appellant is state.

Section
10-38-34

Nonparticipation in administrative action not a bar to appeal.