Uniform Municipal Non-Ad Valorem Tax Law

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Uniform Municipal Non-Ad Valorem Tax Law

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Section
10-52-1

"Non-ad valorem tax" defined.

Section
10-52-1.1

Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.

Section
10-52-2

Imposition of tax--Conformance to state sales and use tax--Rate.

Section
10-52-2.1

10-52-2.1.Repealed by SL 2002, ch 64, §33.

Section
10-52-2.2

Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.

Section
10-52-2.3

Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.

Section
10-52-2.4

Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.

Section
10-52-2.5

10-52-2.5.Repealed by SL 2002, ch 64, §34.

Section
10-52-2.6

10-52-2.6.Repealed by SL 2002, ch 64, §35, as amended by SL 2003, ch 61, §21, eff. Jan. 1, 2006.

Section
10-52-2.7

Materials incorporated in construction work--Restriction on application of rate increase.

Section
10-52-2.8

Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.

Section
10-52-2.9

10-52-2.9.Repealed by SL 2002, ch 64, §36.

Section
10-52-2.10

Issuance of municipal non-ad valorem tax revenue bonds.

Section
10-52-2.11

Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.

Section
10-52-3

Referendum procedure and scope--Continuing tax ordinances.

Section
10-52-4

State administration--Exception.

Section
10-52-5

Distribution of collections.

Section
10-52-5.1

Distribution of motor and use fuel collections.

Section
10-52-6

10-52-6, 10-52-7.Repealed by SL 2001, ch 56, §§18, 19.

Section
10-52-8

10-52-8.Repealed by SL 2002, ch 64, §39; SL 2002, ch 68, §3.

Section
10-52-9

Effective date of ordinance.

Section
10-52-10

Refund of tax on capital assets used in manufacturing personal property for sale or lease.

Section
10-52-11

10-52-11.Repealed by SL 2002, ch 64, §41, as amended by SL 2003, ch 61, §21, eff. Jan. 1, 2006.

Section
10-52-12

10-52-12.Repealed by SL 2002, ch 64, §42, as amended by SL 2003, ch 61, §21, eff. Jan. 1, 2006.

Section
10-52-13

Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses.

Section
10-52-14

Transportation of property and passengers within single municipality subject to tax.

Section
10-52-15

Repealed

Section
10-52-16

10-52-16.Repealed by SL 2002, ch 64, §48, as amended by SL 2003, ch 61, §22, effective January 1, 2005.

Section
10-52-17

Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.

Section
10-52-18

Timely filing of returns and payment of taxes--Extension--Penalty or interest.