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South Dakota Codified Laws
Taxation
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Chapter
01
Department Of Revenue
Chapter
02
State Board Of Equalization [Repealed]
Chapter
03
County Directors Of Equalization
Chapter
04
Property Subject To Taxation
Chapter
05
Situs Of Property For Taxation
Chapter
06
Annual Assessment Of Property
Chapter
06A
Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens
Chapter
06B
Property Tax Reduction From Municipal Taxes For The Elderly And Disabled
Chapter
07
Additional Information Obtained By Assessors [Repealed]
Chapter
08
Assessment Of Range Livestock [Repealed]
Chapter
09
Assessment Of Mobile Homes
Chapter
09A
Assessment Of Machinery And Equipment [Repealed]
Chapter
10
Classification And Valuation Of Real Estate
Chapter
10A
Taxation Of Severed Mineral Interests [Repealed]
Chapter
11
Equalization, Review And Correction Of Assessments
Chapter
12
State And Local Property Tax Levies
Chapter
12A
Tax Collection Agreements With Indian Tribes
Chapter
12B
Limitation On Property Taxes [Repealed]
Chapter
13
Property Tax Relief
Chapter
13A
Property Tax Replacement Distributions [Repealed]
Chapter
14
Taxation Of Grain And Seed [Repealed]
Chapter
14A
Taxation Of Cattle And Sheep [Repealed]
Chapter
15
Taxation Of Honey And Sugar Beets [Repealed]
Chapter
16
Taxation Of Moneys And Credits [Repealed]
Chapter
17
Property Tax Lists
Chapter
18
Property Tax Abatement And Refunds
Chapter
18A
Property Tax Refund For Elderly And Disabled Persons
Chapter
19
Lien Of Property Tax [Repealed]
Chapter
20
Removal Of Taxable Property
Chapter
21
Payment And Receipt Of Property Taxes
Chapter
22
Collection Of Delinquent Property Taxes
Chapter
23
Sale Of Real Property For Taxes And Assessments
Chapter
24
Redemption From Tax Sales
Chapter
25
Tax Deeds
Chapter
26
Scavenger Tax Law
Chapter
27
Actions For Refund And Invalidation Of Taxes
Chapter
28
Taxation Of Railroad Operating Property
Chapter
29
Taxation Of Airline Flight Property
Chapter
30
Taxation Of Sleeping-Car Companies [Repealed]
Chapter
31
Taxation Of Private Car-Line Companies [Repealed]
Chapter
32
Taxation Of Express Companies [Repealed]
Chapter
33
Taxation Of Telephone Companies
Chapter
33A
Taxation Of Telecommunications Companies
Chapter
34
Taxation Of Telegraph Companies [Repealed]
Chapter
35
Taxation Of Electric, Heating, Water And Gas Companies
Chapter
36
Taxation Of Rural Electric Companies
Chapter
36A
Taxation Of Rural Water Supply Companies
Chapter
37
Taxation Of Pipeline Companies
Chapter
38
Administration Of Taxes And Assessments On Utilities And Carriers
Chapter
39
Mineral Severance Tax
Chapter
39A
Energy Minerals Severance Tax
Chapter
39B
Conservation Tax On Severance Of Energy Minerals
Chapter
40
Imposition And Amount Of Inheritance Tax [Repealed]
Chapter
40A
Estate Tax [Repealed]
Chapter
41
Administration And Collection Of Inheritance Tax [Repealed]
Chapter
42
Transient Farmer Tax [Repealed]
Chapter
43
Income Tax On Banks And Financial Corporations
Chapter
44
Insurance Company Premium And Annuity Tax
Chapter
45
Retail Sales And Service Tax
Chapter
45A
Retail Sales And Service Tax Refunds
Chapter
45B
Tax Refunds For Construction Of Agricultural Processing And New Business Facilities Repealed
Chapter
45C
Uniform Sales And Use Tax Administration Act
Chapter
45D
Gross Receipts Tax On Visitor Related Businesses
Chapter
46
Use Tax
Chapter
46A
Realty Improvement Contractor's Excise Tax
Chapter
46B
Alternate Realty Improvement Contractor's Excise Tax
Chapter
46C
Contractor's Excise Tax On New Or Expanded Power Production
Chapter
46D
Refunds Of Contractor's Excise, Sales, And Use Tax On Motion Picture, Documentary, And Television Productions [Repealed]
Chapter
46E
Excise Tax On Farm Machinery, Farm Attachment Units,
Chapter
47
Motor Vehicle Fuel Tax [Repealed]
Chapter
47A
Fuel Taxation [Repealed]
Chapter
47B
Fuel Taxation
Chapter
48
Special Fuel Tax [Repealed]
Chapter
49
Interstate Fuel Use Tax [Repealed]
Chapter
50
Cigarette Tax
Chapter
50A
Luxury Tax On Controlled Substances And Marijuana [Repealed]
Chapter
50B
Escrow Fund For Tobacco Litigation
Chapter
50C
Cigar Shipments
Chapter
51
Tax On Butter Substitutes [Repealed]
Chapter
52
Uniform Municipal Non-Ad Valorem Tax Law
Chapter
52A
Municipal Gross Receipts Tax
Chapter
53
Nonresident Contractor Registration [Repealed]
Chapter
54
Multistate Tax Compact [Repealed]
Chapter
55
Actions For Recovery Of Certain Taxes Paid Under Protest [Repealed]
Chapter
55A
Recovery Of Certain Taxes
Chapter
56
Collection Of Delinquent Taxes
Chapter
57
Penalties And Interest [Repealed]
Chapter
58
Amusement Device Tax
Chapter
59
Uniform Administration Of Certain State Taxes
Chapter
60
Transfer Of Large Vessels [Transferred]
Chapter
61
Fabricator Sales And Use Tax Refund
Chapter
62
Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities
Chapter
63
Noncollecting Retailer Notice Requirements
Chapter
64
Collection Of Sales Taxes From Out-Of-State Sellers
Chapter
65
Collection And Remittance Of Taxes By Marketplace Providers