S.D. Codified Laws § 10-43-88 — SD Code / Title 10 / Chapter 43 / Section 10-43-88
Financial institution authorized to engage in trust business
Status: in_force

For the purpose of this section and §§ 10-43-89 and 10-43-90 , financial institution means a financial institution defined in subdivision § 10-43-1(4) but is one which is authorized to engage in the trust business and has not been authorized to accept deposits by the director, comptroller of the currency, or the office of thrift supervision and is not a related corporation of a depository institution subject to the tax imposed by this chapter.

Source: SL 1995, ch 268, § 86; SL 1997, ch 272, § 17.
S.D. Codified Laws § 10-22-25 — SD Code / Title 10 / Chapter 22 / Section 10-22-25
Payment to treasurer of amount collected by sheriff--Receipt
Status: in_force

When submitting the return to the treasurer, the sheriff shall turn over the full amount collected and provide a receipt for the amount. The treasurer shall issue a receipt to the sheriff for the amount received.

Source: SL 1915, ch 296, § 6; SL 1917, ch 133, § 3; RC 1919, § 6776; SDC 1939, § 57.1017; SL 1967, ch 323; SL 2018, ch 63, § 55.
S.D. Codified Laws § 10-1-45 — SD Code / Title 10 / Chapter 1 / Section 10-1-45
Examination of business records of holder of abandoned property
Status: in_force

Upon written request of the administrator pursuant to § 43-41B-31 , the secretary of revenue may examine the records of any business which is the holder of abandoned property for the purpose of ascertaining such business' compliance with chapter 43-41B .

Source: SL 1996, ch 261, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50E-11 — SD Code / Title 10 / Chapter 50E / Section 10-50E-11
Inspection--Investigation--Promulgation of rules--Vending machines
Status: in_force

The secretary may, during normal business hours, inspect the records and premises of any licensee, and may conduct an investigation to determine whether the licensee has violated any provision of this chapter or rule promulgated thereunder. The secretary shall conduct an inspection or investigation under this section, in accordance with rules promulgated by the secretary pursuant to chapter 1-26 .

An establishment within which a vending machine is placed is not subject to the provisions of this section solely for the purpose of determining whether the retailer has violated any provisions of this chapter or any rule promulgated thereunder.

Source: SL 2026, ch 54, § 11, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-35-1.7 — SD Code / Title 10 / Chapter 35 / Section 10-35-1.7
Definitions
Status: in_force

Terms as used in §§ 10-35-1.7 to 10-35-1.10 , inclusive, mean:

(1) "Coal-fired power plant," any person, corporation, limited liability company, association, company, partnership, political subdivision, municipality, rural electric cooperative, consumers power district, or any group or combination acting as a unit, owning or holding under lease, or otherwise, real property used, or intended for use, for the conversion of coal into electric power;

(2) "Environmental upgrade," an investment in an existing coal-fired power plant of more than ten million dollars in real or personal property that is designed to facilitate environmental improvements, including any requirements under the Clean Air Act, the Clean Water Act, or any other federal law or rule, or any state law or rule implementing a federal law or rule.

Source: SL 2006, ch 44, § 1; SL 2010, ch 54, § 1.
S.D. Codified Laws § 10-33A-1 — SD Code / Title 10 / Chapter 33A / Section 10-33A-1
Definitions
Status: in_force

Terms used in this chapter mean:

(1) "Department," the South Dakota Department of Revenue;

(2) "Engaging in business," carrying on or causing to be carried on any activity with the purpose of direct or indirect benefit;

(3) "Secretary," the secretary of the Department of Revenue;

(4) "Telecommunications company," any person, as defined by § 2-14-2 , trustee, lessee, receiver, or municipality providing any telecommunications service as defined in § 10-33A-2 ;

(5) "Telecommunications gross receipts tax," the gross receipts tax imposed by this chapter.

Source: SL 2003, ch 58, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-12-32 — SD Code / Title 10 / Chapter 12 / Section 10-12-32
Maximum rate of levy in municipalities
Status: in_force

In municipalities, the levy may not exceed twenty - seven dollars per thousand dollars of taxable valuation.

Source: SL 1915, ch 292, § 2; RC 1919, § 6739; SL 1919, ch 114; SDC 1939, § 57.0517; SL 1945, ch 325; SL 1951, ch 442, § 1; SL 1959, ch 435, § 1; SL 1978, ch 62, § 1; SL 1989, ch 87, § 7.
S.D. Codified Laws § 10-1-37 — SD Code / Title 10 / Chapter 1 / Section 10-1-37
Consultation with and reports to Governor
Status: in_force

The secretary of revenue shall consult and confer with the Governor upon the subject of taxation, the administration of the laws in relation to taxation, and the progress of the work of the secretary. The secretary shall furnish the Governor such reports, assistance, and information as the Governor may require.

Source: SDC 1939, § 57.0101 (13); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 20; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-25-45 — SD Code / Title 10 / Chapter 25 / Section 10-25-45
Denial of bid on county sale of tax deed property if bidder not current on property taxes
Status: in_force

If any person bidding on a county sale of tax deed property pursuant to this chapter is not current on all property taxes due within the county, the county may refuse to accept the bid from such person.

Source: SL 2013, ch 50, § 1.
S.D. Codified Laws § 10-11-19 — SD Code / Title 10 / Chapter 11 / Section 10-11-19
Addition of omitted property by local board--Procedure for assessment
Status: in_force

If any real property is omitted by inadvertence or otherwise, the township or municipal board of equalization shall place the property upon the assessment roll with the true value of the property and shall correct the assessment so that each tract or lot of real property is entered on the assessment roll at its true value. The procedure provided for in §§ 10-11-2 to 10-11-8 , inclusive, relating to the assessment of omitted property is applicable as far as practicable.

Source: SL 1890, ch 37, art X, § 5; SL 1897, ch 28, § 36; RPol C 1903, §§ 1263, 2098; SL 1905, ch 39; SL 1913, ch 119, § 82; RC 1919, § 6724; SL 1937, ch 240, § 2; SDC 1939, § 57.0401; SL 1949, ch 408, § 1; SL 1951, ch 437; SL 1953, ch 459; SL 1976, ch 91, § 46; SL 1977, ch 89, § 3; SL 1992, ch 80, § 109; SL 1993, ch 86, § 10.
S.D. Codified Laws § 10-11-9 — SD Code / Title 10 / Chapter 11 / Section 10-11-9
Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property
Status: in_force

If on any assessment roll or tax list there be any error in the name of the person assessed or taxed, the name may be changed and the tax collected from the person intended, if he be taxable and can be identified by the director of equalization or county treasurer. If there shall be any error in the description or quantity of real property assessed or taxed such error may in like manner be corrected and the tax collected in the proper amount as determined by computation.

Source: SL 1897, ch 28, § 96; RPolC 1903, § 2159; RC 1919, § 6771; SL 1921, ch 126, § 1; SDC 1939, § 57.1002; SL 1989, ch. 82, § 41.
S.D. Codified Laws § 10-45-18.4 — SD Code / Title 10 / Chapter 45 / Section 10-45-18.4
Exemption for sale of certain live nondomestic animals
Status: in_force

There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of any live nondomestic animal regulated by the Animal Industry Board pursuant to § 40-3-26 , if the animal is to be used by a farmer or rancher who is regularly engaged in the breeding and raising of such animals.

Source: SL 1993, ch 311, § 10.
S.D. Codified Laws § 10-38-25 — SD Code / Title 10 / Chapter 38 / Section 10-38-25
Sale of utility property for special assessment
Status: in_force

If the special assessment or assessments for which such property is distrained, and the accrued costs thereon, are not paid before the day appointed for such sale, such treasurer shall proceed to sell such property at public auction, or so much thereof as shall be sufficient to pay such special assessment, penalty, and cost of such seizure and sale.

Source: SL 1913, ch 340, § 1; RC 1919, § 6663; SDC 1939, § 57.2002.
S.D. Codified Laws § 10-44-5 — SD Code / Title 10 / Chapter 44 / Section 10-44-5
Functions of regional home office and principal office--Rules
Status: in_force

A regional home office, for the purposes of § 10-44-4 , means an office performing, for an area covering one or more states, the following functions: the marketing, claims, underwriting, and policyholder servicing. A regional home office may also perform the following functions: actuarial; medical (where required); law; advertising and publications; public relations; and supervision and training of sales and service forces. A principal office shall perform the same functions in addition to decision making and corporate activities. The director may promulgate rules pursuant to chapter 1-26 to define the functions that qualify for the regional home office credit.

Source: SDC Supp 1960, § 57.35A02 as added by SL 1967, ch 330; SL 1982, ch 110, § 2A; SL 1993, ch 97, § 2; SL 2004, ch 92, § 2.
S.D. Codified Laws § 10-59-13 — SD Code / Title 10 / Chapter 59 / Section 10-59-13
Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure
Status: in_force

After a notice of lien has been filed as provided in § 10-59-11 , the secretary may at any time require the county treasurer to issue a distress warrant in the manner provided in chapter 10-56 . Immediately upon receipt of the warrant the sheriff shall proceed to collect the tax, penalty, or interest due by seizure and sale of personal property as provided in chapter 10-56 . The sheriff shall remit the amount collected to the county treasurer who shall remit the money to the Department of Revenue. For such service the sheriff may collect from the taxpayer and retain the compensation provided in chapter 10-56 , but the sheriff's compensation may not be deducted from any taxes, penalty or interest collected.

Checking, savings and similar accounts are personal property and are subject to seizure by the sheriff for the purpose of satisfying the distress warrant.

Source: SL 1986, ch 111, § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-173 — SD Code / Title 10 / Chapter 47B / Section 10-47B-173
Application for permanent fuel user license--Security--Fees
Status: in_force

To obtain a permanent interstate fuel user license, a person shall apply for a license on a form prescribed by the department and may be required to post acceptable security in accordance with the provisions of this chapter. The secretary shall require suitable security of any license applicant who has been delinquent in filing tax reports with the department or paying fuel tax. This license allows the holder to bring motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, into this state in a vehicle supply tank, and for that privilege, the licensee shall pay to this state the tax on fuel consumed on the highways of this state, all in accordance with the provisions for the licensure set forth under this chapter. There is a fee of ten dollars for the initial license and a fee of ten dollars for the subsequent renewal of the license for each year thereafter. There is a fee of one dollar and fifty cents per vehicle for each set of decals requested along with a fee of one dollar for mailing each set of decals. The fees collected must be deposited into the motor fuel administration fund.

Source: SL 1995, ch 71, § 170; SL 2012, ch 72, § 1; SL 2023, ch 34, § 4.
S.D. Codified Laws § 10-23-26 — SD Code / Title 10 / Chapter 23 / Section 10-23-26
Readvertising and sale not permitted after acquisition by county
Status: in_force

If any county acquires an interest or any rights in real property, and the tax certificate has been bid off in the name of the county as provided in § 10-23-24 , the real property may not be again advertised and sold for delinquent taxes so long as the county retains its interest in and rights to the real property.

Source: SL 1901, ch 46, § 1; RPolC 1903, § 2203; RC 1919, § 6794; SDC 1939, § 57.1108; SL 2018, ch 63, § 103.
S.D. Codified Laws § 10-18A-9 — SD Code / Title 10 / Chapter 18A / Section 10-18A-9
10-18A-9. 10-18A-9.Documentary evidence in application
Status: in_force

Any application for reduction shall include such documentary evidence as the secretary of revenue deems necessary to assure validity of the application.
S.D. Codified Laws § 10-4-9.3 — SD Code / Title 10 / Chapter 4 / Section 10-4-9.3
Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt
Status: in_force

Property owned by any corporation, organization, or society and used primarily for human health care and health care related purposes is exempt from taxation. Such corporation, organization, or society shall be nonprofit and recognized as an exempt organization under section 501(c)(3) of the United States Internal Revenue Code, as defined by § 10-1-47 , and none of its assets may be available to any private interest. The property shall be a health care facility licensed pursuant to chapter 34-12 , orphanage, mental health center or community support provider regulated under chapter 27A-5 , or camp. The facility shall admit all persons for treatment consistent with the facility's ability to provide health care services required by the patient until the facility is filled to its ordinary capacity and conform to all applicable regulations of and permit inspections by the state as otherwise provided by law.

Source: SL 1986, ch 83, § 4; SL 1988, ch 83; SL 2004, ch 81, § 1; SL 2009, ch 39, § 3; SL 2009, ch 138, § 4; SL 2010, ch 45, § 3; SL 2011, ch 48, § 3; SL 2012, ch 59, § 3; SL 2013, ch 42, § 3; SL 2014, ch 54, § 3; SL 2015, ch 62, § 3; SL 2016, ch 54, § 4.
S.D. Codified Laws § 10-21-7.3 — SD Code / Title 10 / Chapter 21 / Section 10-21-7.3
Determining delinquency of electronically transmitted payments
Status: in_force

Any property taxes remitted by electronic transmission pursuant to § 10-21-7.1 are delinquent if not remitted by the third day of the month following the month the taxes are due. However, notwithstanding the provisions of § 10-21-23 , the first half of property taxes are not delinquent if the fifth payment made monthly pursuant to §§ 10-21-7.1 to 10-21-7.3 , inclusive, is credited to the bank account designated by the treasurer on or before May first. If taxes become delinquent pursuant to this section, interest shall be added to the delinquent taxes at the Category G rate as established pursuant to § 54-3-16 for each day the taxes are delinquent.

Source: SL 1995, ch 63, § 3; SL 1999, ch 53, § 2; SL 2000, ch 226, § 3; SL 2018, ch 63, § 10.
S.D. Codified Laws § 10-45-18.2 — SD Code / Title 10 / Chapter 45 / Section 10-45-18.2
Exemption of gross receipts from sales of certain animals
Status: in_force

There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of live cattle, buffalo, sheep, goats, swine, poultry, ostriches, emus, rheas, and domesticated fur - bearing animals defined in chapter 40-35 , used or to be used as breeding or production stock, and horses and other animals within the family equidae. The term, poultry, does not include any fowl other than domestic fowl kept and raised for the market or the production of eggs for human consumption.

Source: SL 1989, ch 113, § 1; SL 1992, ch 94, § 2.
S.D. Codified Laws § 10-50-88 — SD Code / Title 10 / Chapter 50 / Section 10-50-88
Declaration of contraband--Seizure, forfeiture and destruction
Status: in_force

Any cigarettes that have been sold, offered for sale, or possessed for sale in violation of §§ 10-50-72 to 10-50-92 , inclusive, are contraband goods and may be legally seized, without a warrant, by the secretary, the secretary's agents or employees, or by any law enforcement officer of this state if directed by the secretary to do so. Any cigarettes seized and forfeited under this section shall be destroyed.

Source: SL 2003, ch 74, § 17.
S.D. Codified Laws § 10-9-8 — SD Code / Title 10 / Chapter 9 / Section 10-9-8
Proration of tax on mobile homes taxable for part of year
Status: in_force

Mobile homes which are purchased during the year, or are moved into the State of South Dakota during the year and have not theretofore been listed as required by this chapter, shall be subject to taxation under this chapter on a pro rata basis, determined by the number of months remaining in the year. In making this determination, a period of less than one - half month shall be ignored and a period of one - half month or more shall be counted as a full month.

Source: SL 1961, ch 450, § 5.
S.D. Codified Laws § 10-28-9 — SD Code / Title 10 / Chapter 28 / Section 10-28-9
Allocation of valuation for railroad operating partly without state
Status: in_force

If any railroad company owns or uses operating property partly within and partly without this state, the secretary of revenue shall determine the value of the entire operating property of such railroad and shall allocate or assign a part of said value to this state by the use of such factors or methods as are reasonable and equitable.

Source: SDC 1939, § 57.1305; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-47B-80 — SD Code / Title 10 / Chapter 47B / Section 10-47B-80
Filing security concurrently with license application
Status: in_force

Concurrently with the filing of an application for a license under this chapter, the department may require the applicant to file with the secretary a surety bond, cash deposit, or other security approved by the secretary:

(1) In an amount determined by the secretary of not less than one thousand dollars or not more than a two - month tax liability for the applicant as estimated by the secretary;

(2) If an applicant has purchased or succeeded to a business of a person previously licensed under this chapter, the amount of security the applicant shall furnish shall be the same as would have been required of the applicant's assignor, transferor, or antecedent license of the business; and

(3) Conditioned upon the keeping of records and the making of full and complete reports and payments as required by this chapter.

Source: SL 1995, ch 71, § 80.
S.D. Codified Laws § 10-47B-158 — SD Code / Title 10 / Chapter 47B / Section 10-47B-158
Additional records to be kept by liquid petroleum gas user or consumer refund claimant
Status: in_force

In addition to the requirement set forth in § 10-47B-157 , a liquid petroleum gas user or a consumer refund claimant shall keep individual vehicle and machinery consumption records, motor vehicle odometer readings, machinery hour readings, monthly consumption and odometer summaries, and individual vehicle and machinery off - road log books.

Source: SL 1995, ch 71, § 155; SL 1996, ch 90, § 38.
S.D. Codified Laws § 10-45-97 — SD Code / Title 10 / Chapter 45 / Section 10-45-97
Professional employer organization defined
Status: in_force

For the purposes of § 10-45-96 , the term, professional employer organization, means a firm which:

(1) Enters into a contractual agreement with a client company to create a co - employment relationship for the provision of payroll, benefits, and other human resources functions;

(2) Covers at least seventy - five percent of the client company's full - time or full - time equivalent employees domiciled in South Dakota; and

(3) Maintains separate books and records of account for each client company.

Source: SL 1999, ch 57, § 2.
S.D. Codified Laws § 10-65-8 — SD Code / Title 10 / Chapter 65 / Section 10-65-8
Prospective obligation of marketplace provider to collect or remit tax
Status: in_force

No marketplace provider is required to collect or remit sales tax under this chapter on any sale made before March 1, 2019.

Source: SL 2018 (SS), ch 3, § 8, eff. Dec. 12, 2018.
S.D. Codified Laws § 10-56-2 — SD Code / Title 10 / Chapter 56 / Section 10-56-2
Issuance of distress warrant by county treasurer on request
Status: in_force

If requested by the secretary of revenue, the secretary of the Department of Transportation, a county commissioner, or a sheriff, the county treasurer shall issue a distress warrant against any person whose taxes are delinquent.

Source: SL 1982, ch 107, § 2; SL 1983, ch 103, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 116; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-18A-6 — SD Code / Title 10 / Chapter 18A / Section 10-18A-6
10-18A-6. 10-18A-6.Multiple-member household refund schedule
Status: in_force

The amount of refund of real property taxes due or paid for a multiple-member household made pursuant to this chapter is according to the following schedule:

The refund of real

If household income is

property taxes due

at least:

but not more than

or paid is

$ 0

$16,184

55%

16,185

16,534

53%

16,535

16,884

51%

16,885

17,234

49%

17,235

17,584

47%

17,585

17,934

45%

17,935

18,284

43%

18,285

18,634

41%

18,635

18,984

39%

18,985

19,334

37%

19,335

19,684

35%

19,685

20,034

33%

20,035

20,384

31%

20,385

20,734

29%

20,735

21,084

27%

21,085

21,434

25%

21,435

21,784

23%

21,785

22,134

21%

22,135

22,484

19%

over 22,484

No refund
S.D. Codified Laws § 10-55A-4 — SD Code / Title 10 / Chapter 55A / Section 10-55A-4
Tax recovery claim forms--Required information
Status: in_force

The secretary shall prescribe and furnish tax recovery claim forms. A taxpayer shall provide any information requested by the secretary and deemed necessary by the secretary to determine the validity of a claim. The secretary may deny the claim of a taxpayer failing to provide information requested by the secretary and deemed necessary by the secretary to determine the validity of a claim.

Source: SL 1982, ch 99, § 4.
S.D. Codified Laws § 10-59-19 — SD Code / Title 10 / Chapter 59 / Section 10-59-19
Recovery of overpaid taxes--Time limitation
Status: in_force

A taxpayer seeking recovery of an allegedly overpaid tax, penalty, or interest shall file a claim for recovery with the secretary, within three years from the date the tax, penalty, or interest was paid or within three years from the date the return was due, whichever date is earlier. A claim for recovery not filed within three years of the date the tax was paid or within three years of the date the return was due, whichever date is earlier, is barred.

Source: SL 1986, ch 111, § 19; SL 1989, ch 123.
S.D. Codified Laws § 10-25-4 — SD Code / Title 10 / Chapter 25 / Section 10-25-4
Additional persons entitled to notice
Status: in_force

If the real property is situated within a municipality, notice also shall be served on:

(1) The holder of any special assessment certificate that is a lien upon the real property;

(2) The holder of any tax certificate issued upon sale for any special assessment; and

(3) The municipal finance officer.

The service provided for in this section may be made only upon each person described in this section whose name and post-office address is known to the holder of the tax certificate or may be obtained from the municipal finance officer or the treasurer, as provided in § 10-25-7 .

Source: SL 1935, ch 195; SL 1937, ch 248; SDC 1939, § 57.1119; SL 2008, ch 37, § 60; SL 2018, ch 63, § 129.
S.D. Codified Laws § 10-28-13 — SD Code / Title 10 / Chapter 28 / Section 10-28-13
Cost approach, market approach and income approach considered in determination of value of railroad company property
Status: in_force

For the purpose of determining the fair market value of the property of any railroad company, the secretary of revenue shall take into consideration the cost approach, the market approach, and the income approach to appraisal. In the market approach, the secretary shall consider the actual or market value of the shares of stock outstanding, the actual or market value of all bonds outstanding and all other indebtedness as may be applicable, for operating the road. In the income approach, the secretary may consider the company's growth rate and the rate of inflation in determining the capitalization rate. The secretary of revenue may take into consideration any other information or data of any kind or nature which the secretary deems material in arriving at the fair market value of the property.

Source: SDC 1939, § 57.1305; SL 1996, ch 77, § 6; SL 1997, ch 61, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-50E-8 — SD Code / Title 10 / Chapter 50E / Section 10-50E-8
Vending machine retailer--Placement limited--Required equipment--Compliance
Status: in_force

A vending machine retailer may place a vending machine within an establishment licensed pursuant to chapter 35-4 , or within a licensed gaming establishment as defined in § 42-7B-4 , if the vending machine is placed in an area of the establishment in which access is denied to persons under the age of twenty-one years.

A vending machine must be equipped with an age-verification system. Age verification is required to purchase a nicotine product from the vending machine.

For purposes of §§ 10-1-28.2 , 34-46-2 to 34-46-3 , inclusive, 34-46-21 , and this chapter, the vending machine retailer is responsible for compliance with all provisions of §§ 10-1-28.2 , 34-46-2 to 34-46-3 , inclusive, 34-46-21 , and this chapter. The establishment in which the vending machine is placed is not a retailer or vending machine retailer, unless nicotine products are otherwise sold at the establishment without the use of a vending machine.

Source: SL 2026, ch 54, § 8, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-64-7 — SD Code / Title 10 / Chapter 64 / Section 10-64-7
Obligation to remit tax after injunction lifted or dissolved
Status: in_force

If an injunction provided by this chapter is lifted or dissolved, as to a defendant in an action initiated by the state pursuant to § 10-64-3 , the state shall assess and apply the obligation established in § 10-64-2 from that date forward.

Source: SL 2016, ch 70, § 6, eff. May 1, 2016; SL 2018 (SS), ch 2, § 5, eff. Sept. 12, 2018.
S.D. Codified Laws § 10-52-18 — SD Code / Title 10 / Chapter 52 / Section 10-52-18
Timely filing of returns and payment of taxes--Extension--Penalty or interest
Status: in_force

Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the twentieth day of the month following each monthly period. The return shall be filed on forms prescribed and furnished by the department.

If the person remits the tax by electronic transfer to the state, the person shall file the return by electronic means on or before the twentieth day of the month following each period and remit the tax on or before the twenty-fifth day of the month following each period.

The secretary may require or allow a person to file a return, and pay any tax due, on a basis other than monthly. The return and remittance is due the twentieth day of the month following the reporting period or at a time otherwise determined by the secretary.

The secretary may grant an extension of not more than five days for filing a return and remittance.

Unless an extension is granted, penalty or interest under § 10-59-6 shall be paid if a return or remittance is not made on time.

Source: SL 2011, ch 64, § 5; SL 2017, ch 65, § 7.
S.D. Codified Laws § 10-45-1.1 — SD Code / Title 10 / Chapter 45 / Section 10-45-1.1
Gross receipts not to include late charge fees
Status: in_force

For purposes of the tax imposed by this chapter, gross receipts do not include any fees or other interest imposed by a retailer for late charges on overdue accounts, no account, or nonsufficient funds checks.

Source: SL 2002, ch 64, § 14.
S.D. Codified Laws § 10-11-22 — SD Code / Title 10 / Chapter 11 / Section 10-11-22
Right of appeal from local board to county board of equalization
Status: in_force

Any property owner or taxpayer feeling aggrieved may appeal from the decision of any local board of equalization to the board of equalization of the county in which the municipality or township is situated.

Source: SDC 1939, § 57.0404; SL 1992, ch 60, § 2; SL 1993, ch 86, § 12; SL 2002, ch 51, § 3.
S.D. Codified Laws § 10-47B-91 — SD Code / Title 10 / Chapter 47B / Section 10-47B-91
Monthly report by supplier--Information required
Status: in_force

For the purpose of determining the amount of motor fuel and special fuel tax due, each licensed supplier and out-of-state supplier shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to §§ 10-47B-93 and 10-47B-94 , the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.

Source: SL 1995, ch 71, § 91; SL 2013, ch 60, § 5.
S.D. Codified Laws § 10-50E-4 — SD Code / Title 10 / Chapter 50E / Section 10-50E-4
License--Required to sell--Penalty
Status: in_force

A retailer who sells a nicotine product in this state, without a license issued pursuant to this chapter, is subject to a fine of five hundred dollars, per day, imposed by the department, except as provided in § 10-50E-5 .

Source: SL 2026, ch 54, § 17, eff. Jan. 1, 2027.
S.D. Codified Laws § 10-43-24.1 — SD Code / Title 10 / Chapter 43 / Section 10-43-24.1
Payroll factor
Status: in_force

The payroll factor used in § 10-43-22.1 is a fraction, the numerator of which is the total amount paid in this state during the tax period by the financial institution for compensation, and the denominator of which is the total compensation paid everywhere during the tax period. Compensation does not include any payment to any independent contractor or any other person not classified as an employee.

Source: SL 1977, ch 96, § 9; SL 2014, ch 61, § 2, eff. Jan. 1, 2015; SL 2016, ch 62, § 9.
S.D. Codified Laws § 10-39-42 — SD Code / Title 10 / Chapter 39 / Section 10-39-42
Definitions
Status: in_force

Terms used in this chapter mean:

(1) "Department," the South Dakota Department of Revenue;

(2) "Precious metals," gold and silver;

(3) "Secretary," the secretary of the South Dakota Department of Revenue;

(4) "Severing," the mining, extracting, or producing of any precious metal.

Source: SL 1981, ch 95, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 91; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-23-33 — SD Code / Title 10 / Chapter 23 / Section 10-23-33
Sale of tax certificate where electronically transmitted taxes delinquent
Status: in_force

Any tax certificate on real property upon which any tax is delinquent pursuant to § 10-21-7.3 may be sold pursuant to this chapter.

Source: SL 1995, ch 63, § 4; SL 2018, ch 63, § 109.
S.D. Codified Laws § 10-47B-148 — SD Code / Title 10 / Chapter 47B / Section 10-47B-148
Collection and distribution of tax, fee, penalty assessment, and interest assessment
Status: in_force

Any tax, fee, penalty assessment, and interest assessment collected under this chapter are to be deposited with the state treasurer who shall credit the amount received to the motor fuel tax fund. However, taxes collected under this chapter on behalf of other jurisdictions under the provisions of an interstate agreement are to be distributed under the provisions of that agreement.

Source: SL 1995, ch 71, § 145.
S.D. Codified Laws § 10-47B-186 — SD Code / Title 10 / Chapter 47B / Section 10-47B-186
Penalty for inadequate records of bills-of-lading, diversion tickets, or drop load tickets
Status: in_force

Any person who fails to provide, inspect, or maintain in the person's records bills - of - lading, diversion tickets, or drop load tickets as required by this chapter or fails to provide, inspect, or maintain bills - of - lading and diversion tickets that indicate South Dakota as the destination state may be subject to an assessment by the department of up to twice the tax rate on all fuel involved.

Source: SL 1995, ch 71, § 183.
S.D. Codified Laws § 10-50-35 — SD Code / Title 10 / Chapter 50 / Section 10-50-35
Unstamped cigarettes as contraband--Seizure without warrant
Status: in_force

Any cigarettes found at any place in this state without stamps affixed thereto as required by this chapter unless the cigarettes are in the possession of a licensed distributor or wholesaler in the original unopened shipping package or unless they are in a course of transit from without this state and consigned to a licensed distributor or a licensed wholesaler, are declared to be contraband goods and may be seized by the secretary, the secretary's agents, or employees, or by any law enforcement of this state if directed by the secretary to do so, without a warrant.

Source: SDC 1939, § 57.3913; SL 1951, ch 452, § 9; SL 1970, ch 78, § 10; SL 2003, ch 272, § 82; SL 2007, ch 66, § 12.
S.D. Codified Laws § 10-28-8 — SD Code / Title 10 / Chapter 28 / Section 10-28-8
Capital stock and other property included--Nonoperating property excepted
Status: in_force

The assessment by the secretary of revenue shall include capital stock and all other property of railroad companies, except such property as is found by the secretary of revenue to be nonoperating property as defined in §§ 10-28-10 and 10-28-11 .

Source: SDC 1939, § 57.1305; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-43-24.2 — SD Code / Title 10 / Chapter 43 / Section 10-43-24.2
Compensation paid in state
Status: in_force

Compensation is paid in this state if:

(1) The individual's service is performed entirely within this state;

(2) The individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state; or

(3) Some of the individual's service is performed in the state and:

(a) The base of operations, or if there is no base of operations, the place from which the individual's service is directed or controlled, is in this state; or

(b) The base of operations or place from which the individual's service is directed or controlled is not in any state in which some part of the individual's service is performed, but the individual's residence is in this state.

Source: SL 1977, ch 96, § 10 (1), (2); SL 2014, ch 61, § 3, eff. Jan. 1, 2015.
S.D. Codified Laws § 10-46-9.6 — SD Code / Title 10 / Chapter 46 / Section 10-46-9.6
Exemption of gross receipts from sale of certain replacement parts
Status: in_force

There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of replacement parts that are sold to retailers and which will be installed in tangible personal property that will ultimately be for resale.

Source: SL 1989, ch 111, § 2.
S.D. Codified Laws § 10-45A-8 — SD Code / Title 10 / Chapter 45A / Section 10-45A-8
Deadline for claims--Forms and assistance from county treasurers--Extension of deadline
Status: in_force

Claims for refund under § 10-45A-2 shall be made annually on or before July first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completing the application and shall forward the same to the Department of Revenue. In case of sickness, absence, or other disability of the claimant, or if other good cause exists, the secretary may extend for a period not to exceed six months the time for filing a claim.

Source: SL 1974, ch 89, § 4; SL 1980, ch 81, § 5; SL 1995, ch 62, § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-52B-2 — SD Code / Title 10 / Chapter 52B / Section 10-52B-2
Property tax reduction fund--Tax moneys deposited
Status: in_force

All proceeds from the tax imposed by a county pursuant to § 10-52B-1 must be deposited into a property tax reduction fund of the county, to be used only as provided in § 10-52B-3 .

Source: SL 2026, ch 55, § 6.
S.D. Codified Laws § 10-46-16.2 — SD Code / Title 10 / Chapter 46 / Section 10-46-16.2
Exemption of gross receipts from sales of certain animals
Status: in_force

There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of live cattle, buffalo, sheep, goats, swine, poultry, ostriches, emus, rheas, and domesticated fur - bearing animals defined in chapter 40-35 , used or to be used as breeding or production stock, and horses and other animals within the family equidae. The term, poultry, does not include any fowl other than domestic fowl kept and raised for the market or the production of eggs for human consumption.

Source: SL 1989, ch 113, § 3; SL 1992, ch 94, § 5.
S.D. Codified Laws § 10-25-1 — SD Code / Title 10 / Chapter 25 / Section 10-25-1
Period within which tax deed may be procured
Status: in_force

If a tax certificate is sold for taxes and not yet redeemed, the owner or holder of the tax certificate may conduct, or cause to be conducted, a proceeding to procure a tax deed on the real property, as provided by §§ 10-25-2 to 10-25-12 , inclusive. A proceeding shall be initiated after three years from the date of the tax certificate sale or at any time thereafter within six years from the date of the tax certificate sale subject to the provisions of §§ 10-25-16 to 10-25-19 , inclusive. The time period applies equally to the county or any other purchaser of the tax certificate. Any assignee of a tax certificate shall take the tax certificate subject to the time period of the first owner of the tax certificate.

Source: SL 1897, ch 28, § 132; RPolC 1903, § 2212; SL 1909, ch 194; SL 1911, ch 247; SL 1913, ch 353; SL 1915, ch 291; SL 1917, ch 135; RC 1919, § 6804; SL 1933, ch 198, § 3; SL 1935, ch 195; SL 1937, ch 248; SDC 1939, § 57.1119; SL 1979, ch 74, § 1; SL 1988, ch 100, § 1; SL 2008, ch 37, § 58; SL 2010, ch 53, § 1; SL 2018, ch 63, § 126.
S.D. Codified Laws § 10-46-1.3 — SD Code / Title 10 / Chapter 46 / Section 10-46-1.3
Definition of terms related to telecommunications service and ancillary services
Status: in_force

Terms used in this chapter mean:

(1) "Intrastate telecommunications service," a telecommunications service that originates in one United States state or a United States territory or possession, and terminates in the same United States state or a United States territory or possession;

(2) "Interstate telecommunications service," a telecommunications service that originates in one United States state, or a United States territory or possession, and terminates in a different United States state or a United States territory or possession;

(3) "International telecommunications service," a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. United States includes the District of Columbia or a United States territory or possession;

(4) "Ancillary services," services that are associated with or incidental to the provision of telecommunications services, including detailed telecommunications billing, directory assistance, vertical service, and voice mail services;

(5) "Detailed telecommunications billing service," an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement;

(6) "Directory assistance," an ancillary service of providing telephone number information, address information, or telephone number information and address information;

(7) "Vertical service," an ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services;

(8) "Voice mail service," an ancillary service that enables the customer to store, send, or receive recorded messages. The term does not include any vertical services that the customer may be required to have in order to utilize the voice mail service;

(9) "Conference bridging service," an ancillary service that links two or more participants of an audio or video conference call and may include the provision of a telephone number. The term does not include the telecommunications services used to reach the conference bridge.

Source: SL 2009, ch 47, § 6; SL 2010, ch 56, § 2.
S.D. Codified Laws § 10-46-8 — SD Code / Title 10 / Chapter 46 / Section 10-46-8
Exemption of property brought in for personal use of nonresident
Status: in_force

The use in this state of all articles of tangible personal property and any product transferred electronically brought into the State of South Dakota by a nonresident individual thereof for his or her personal use or enjoyment while within the state, is hereby specifically exempted from the tax imposed by this chapter.

Source: SL 1939, ch 276, § 4 (5); SDC Supp 1960, § 57.4304 (5); SL 2008, ch 51, § 46.
S.D. Codified Laws § 10-43-23.3 — SD Code / Title 10 / Chapter 43 / Section 10-43-23.3
Average value determination
Status: in_force

The average value of property shall be determined by averaging the values at the beginning and ending of the tax period if reasonably required to reflect properly the average value of the financial institution's property.

Source: SL 1977, ch 96, § 8.
S.D. Codified Laws § 10-35-6 — SD Code / Title 10 / Chapter 35 / Section 10-35-6
Capitalization and financial data given in annual report
Status: in_force

The report required by § 10-35-3 shall show the following details concerning the financial organization and operation of the company:

(1) The amount of capital stock authorized and the amount issued as preferred stock, or as common stock, with the present actual cash value of the same;

(2) All assets and liabilities;

(3) All receipts and disbursements.

Source: SL 1929, ch 247, § 3; SDC 1939, § 57.1903 (3).
S.D. Codified Laws § 10-3-23 — SD Code / Title 10 / Chapter 3 / Section 10-3-23
Entry on and inspection of property--Listing of taxpayers
Status: in_force

The director of equalization may enter upon and inspect all property for the purpose of determining the value of the property or to discover and list property that has been omitted from the assessment rolls. Each year, the director shall list the taxpayers whose property has been inspected as provided in this section and shall file the list with the county auditor.

Source: SL 1957, ch 477, § 8 (6); SDC Supp 1960, § 57.03A08 (6); SL 2008, ch 37, § 32.
S.D. Codified Laws § 10-10-15 — SD Code / Title 10 / Chapter 10 / Section 10-10-15
Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes
Status: in_force

If a majority of the votes cast at such special election upon the question stated in § 10-10-14 shall be in favor of such resurvey, a registered land surveyor shall be employed to survey such township and shall ascertain and designate the true number of acres in each regular subdivision thereof, and he shall make a plat of such township, upon each subdivision of which shall be plainly printed the number of acres contained therein, which plat shall be duly recorded in the office of the county auditor and the original shall be preserved in the office of the township clerk, and thereafter the county director of equalization shall observe the acreage so determined to be in each subdivision of land in assessing the same. Such survey shall be competent for no other purpose.

Source: SL 1911, ch 240, § 1; RC 1919, § 6052; SL 1923, ch 293; SDC 1939, § 58.0204; SL 1974, ch 282, § 3; SL 1989, ch. 82, § 41.
S.D. Codified Laws § 10-18A-1.1 — SD Code / Title 10 / Chapter 18A / Section 10-18A-1.1
10-18A-1.1. 10-18A-1.1.Reduction in income allowed for taxes paid--Determination of amount
Status: in_force

The amount of the reduction in income allowed for taxes paid pursuant to subdivision 10-18A-1(6) shall be equal to the real property taxes paid on the principal residence of the claimant. If the residence is a single - family dwelling, then the amount of the reduction shall equal the taxes paid on the residence structure, platted lot upon which the structure is located or one acre, whichever is less, and the garage, whether attached or unattached. If the residence is not a single - family dwelling, then the reduction shall be equal to the amount of tax paid on or allocated to the structure and the platted lot upon which the structure is situated or one acre, whichever is less, used as a residence by the claimant including the garage, whether attached or unattached.
S.D. Codified Laws § 10-4-46 — SD Code / Title 10 / Chapter 4 / Section 10-4-46
Labor union property used exclusively for educational purpose exempt
Status: in_force

All property or any portion thereof owned by a labor union and used exclusively for an educational purpose is exempt from taxation. To receive the exemption, a labor union shall be recognized as an exempt organization under section 501(c)(5) of the United States Internal Revenue Code, as amended and in effect on January 1, 2013. For purposes of this section, educational purpose, means apprenticeship or training programs that have been accredited or approved by the Bureau of Apprenticeship and Training within the United States Department of Labor. However, if any such property consists of improved or unimproved property located within a municipality not occupied or directly used in carrying out the primary objective of the labor union owning the same, the property shall be taxed the same as other property of the same class is taxed. However, if any such property consists of agricultural land, the property shall be taxed the same as other property of the same class is taxed.

Source: SL 2013, ch 43, § 1.
S.D. Codified Laws § 10-45-98 — SD Code / Title 10 / Chapter 45 / Section 10-45-98
Temporary help services not subject to §10-45-96
Status: in_force

The provisions of §§ 10-45-96 and 10-45-97 do not apply to the providing of temporary help services or to any other arrangement whereby a firm temporarily assigns employees of the firm to support or supplement a client company's regular work force in special situations such as employee absences, temporary skill shortages, seasonal workloads and special assignments, or projects.

Source: SL 1999, ch 57, § 3.
S.D. Codified Laws § 10-33-14.1 — SD Code / Title 10 / Chapter 33 / Section 10-33-14.1
Considerations in determining fair market value of telephone company property
Status: in_force

For the purpose of determining the fair market value of the property of any telephone company not subject to the tax imposed by § 10-33-21 , the Department of Revenue shall take into consideration the cost approach, the market approach, and the income approach to appraisal. In the market approach, the department shall consider the actual or market value of the shares of stock outstanding, the actual or market value of all bonds outstanding, and all other indebtedness as may be applicable for operating the company. In the income approach, the department may consider the company's growth rate and the rate of inflation in determining the capitalization rate. The department may take into consideration any other information or data of any kind or nature which the department may deem material in arriving at the fair market value of the property.

Source: SL 1996, ch 77, § 7; SL 1997, ch 61, § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2011, ch 54, § 7.
S.D. Codified Laws § 10-11-73 — SD Code / Title 10 / Chapter 11 / Section 10-11-73
Written notice of consolidated board decisions
Status: in_force

The consolidated board of equalization shall give written notice of its decision to be postmarked on or before the Friday following its adjournment to each person owning property on which action was taken.

Source: SL 1996, ch 68, § 8.
S.D. Codified Laws § 10-22-58 — SD Code / Title 10 / Chapter 22 / Section 10-22-58
Employment of assistance outside state for collection from taxpayer who has moved from state--Commission
Status: in_force

If any person who owes delinquent mobile home taxes or taxes on a building on a leased site leaves the state and establishes residence outside the state, the board of county commissioners may employ assistance outside of this state to collect the delinquent taxes. The board may pay out of the delinquent taxes collected for the collection services a commission not to exceed fifty percent of the amount collected.

Source: SDC 1939, § 57.1026 as added by SL 1943, ch 291; SL 1971, ch 76, § 3; SL 1992, ch 80, § 203; SL 2018, ch 63, § 69.
S.D. Codified Laws § 10-12-13.1 — SD Code / Title 10 / Chapter 12 / Section 10-12-13.1
Authorization of increased tax levy--Publication
Status: in_force

The governing body of the county may, by resolution, impose the increased tax levy provided in § 10-12-13 with an affirmative two-thirds vote of the governing body on or before July fifteenth. The action of the governing body to authorize an increased tax levy shall be published within ten days of the action and shall be published at least twice in each legal newspaper designated by the county. The action to authorize an increased tax levy is subject to the referendum process in accordance with chapter 7-18A .

The governing body of the county may continue to impose the increased tax levy authorized by this section in subsequent years in accordance with the limitation on the amount of revenue payable from property taxes provided under § 10-12-13 .

The governing body of the county may increase the amount of revenue payable from property taxes in excess of the limitation provided under § 10-12-13 if the increased tax levy is authorized by the governing body of the county in accordance with the requirements of this section.

Source: SL 2015, ch 165, § 21, eff. Apr. 1, 2015; SL 2016, ch 58, § 2.
S.D. Codified Laws § 10-29-5 — SD Code / Title 10 / Chapter 29 / Section 10-29-5
Extension of time for filing of report
Status: in_force

The secretary of revenue for good cause may extend the time for filing such report, provided, however, such extension shall not exceed thirty days.

Source: SL 1961, ch 449, § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-46-27.1 — SD Code / Title 10 / Chapter 46 / Section 10-46-27.1
Time for filing of return and payment of tax--Extension
Status: in_force

Any person required to pay or any retailer required or authorized, pursuant to this chapter, to collect the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the twentieth day of the month following each monthly period. The return shall be filed on forms prescribed and furnished by the department.

If the person or retailer remits the tax by electronic transfer to the state, the return shall be filed by electronic means on or before the twentieth day of the month following each period and remit the tax on or before the twenty-fifth day of the month following each period.

The secretary may require or allow a person or retailer to file a return, and pay any tax due, on a basis other than monthly. The return and remittance is due the twentieth day of the month following the reporting period or at a time otherwise determined by the secretary.

The secretary may grant an extension of not more than five days for filing a return and remittance. However, the secretary may grant an extension for remitting the tax to a qualified business as provided in §§ 10-45-99 to 10-45-107 , inclusive, for six months.

Unless an extension is granted, any penalty or interest under § 10-59-6 shall be paid if a return or remittance is not made on time.

Source: SL 2010, ch 64, § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2017, ch 65, § 3.
S.D. Codified Laws § 10-37-9 — SD Code / Title 10 / Chapter 37 / Section 10-37-9
Determination and transmittal to county auditors of property valuations within taxing districts--Taxation as other property
Status: in_force

The Department of Revenue shall on the fifth day of July of each year determine the true and actual value of pipeline property located in each taxing district of the state, and in fixing said value shall take into consideration the structures, equipment, pumping stations, etc., located in said taxing district, and shall transmit to the county auditor of each such county through and into which any pipeline may extend, a statement showing the assessed value of said property in each of the taxing districts of said county. The said property shall then be taxed in said county and lesser taxing districts, based upon the valuation so certified, in the same manner as other property is taxed.

Source: SL 1947, ch 413, § 9; SDC Supp 1960, § 57.19A09; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-46A-13.1 — SD Code / Title 10 / Chapter 46A / Section 10-46A-13.1
Violation of chapter as criminal offense--Classification
Status: in_force

Any person who:

(1) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony;

(2) Fails to pay tax due under this chapter within sixty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;

(3) Fails to keep the records and books required by § 10-45-45 or refuses to exhibit these records to the secretary of revenue or the secretary's agents for the purpose of examination is guilty of a Class 1 misdemeanor;

(4) Fails to file a return required by this chapter within sixty days from the date the return is due is guilty of a Class 1 misdemeanor;

(5) Engages in business under this chapter without obtaining a contractor's excise tax license is guilty of a Class 1 misdemeanor;

(6) Engages in business under this chapter after the person's contractor's excise tax license has been revoked by the secretary of revenue is guilty of a Class 6 felony;

(7) Violates either subdivision (2) or subdivision (4) of this section two or more times in any twelve-month period is guilty of a Class 6 felony; or

(8) Engages in business under this chapter without obtaining a contractor's excise tax license after having been notified in writing by the secretary of revenue that the person is a contractor subject to the provisions of the contractors' excise tax laws is guilty of a Class 6 felony. It is not a violation of this subdivision if the person engaging in business files an application for a contractor's excise tax license and meets all lawful prerequisites for obtaining such license within three days from receipt of written notice from the secretary.

For purposes of this section, the term, person, includes corporate officers, member-managers or managers of limited liability companies, or partners that control, supervise, or are charged with the responsibility of filing tax returns or remitting tax payments pursuant to § 10-46A-13 .

Source: SL 1988, ch 121, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 96, § 3; SL 2009, ch 49, § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011.
S.D. Codified Laws § 10-23-7 — SD Code / Title 10 / Chapter 23 / Section 10-23-7
Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads
Status: in_force

On the third Monday of December in each year, between the hours of nine a.m. and four p.m. the treasurer shall offer at public sale at the courthouse a tax certificate for any real property that is liable for taxes of any description for the preceding year or years, and that remains due and unpaid. The treasurer may adjourn the sale from day to day until all the tax certificates have been offered. No taxable property is exempt from levy and sale for taxes except as provided in § 43-31-1 .

Source: SL 1897, ch 28, § 116; RPolC 1903, § 2195; SL 1905, ch 53; SL 1913, ch 338, § 2; SL 1913, ch 350, § 5; RC 1919, § 6786; SL 1929, ch 248; SDC 1939, § 57.1102; SL 1980, ch 296, § 2; SL 2018, ch 63, § 84.
S.D. Codified Laws § 10-5-18 — SD Code / Title 10 / Chapter 5 / Section 10-5-18
Improvements on leased sites owned by municipality subject to levy by municipality
Status: in_force

Any building or improvement on a leased site owned by a municipality and classified for taxation pursuant to § 10-4-2.1 is subject to levy by the municipality that owns the leased site. This section does not apply to any property situated in a township organized pursuant to chapter 8-1 .

Source: SL 1982, ch 88.
S.D. Codified Laws § 10-56-25 — SD Code / Title 10 / Chapter 56 / Section 10-56-25
Execution of distress warrant for licenses or tags
Status: in_force

Upon receipt of a distress warrant issued pursuant to § 10-56-24 , the sheriff shall immediately seize the license plates or tags.

Source: SL 1983, ch 104, § 3.
S.D. Codified Laws § 10-39-58 — SD Code / Title 10 / Chapter 39 / Section 10-39-58
Temporary provisions for severance tax on precious metals--Rate according to value of gross yield
Status: in_force

Notwithstanding the provisions of § 10-39-43 , for the privilege of severing precious metals in this state, for the time period beginning July 1, 1993, and ending June 30, 1994, there is imposed a severance tax of two percent of the first fifty million dollars of the gross yield from the sale of precious metals severed in this state, and a severance tax of one percent of the gross yield from the sale of precious metals in excess of fifty million dollars severed in this state.

Source: SL 1992, ch 87, § 1; SL 1993, ch 93, § 1.
S.D. Codified Laws § 10-62-8 — SD Code / Title 10 / Chapter 62 / Section 10-62-8
Taxes credited to general fund
Status: in_force

Taxes collected under this chapter shall be remitted to the state treasurer for credit to the state general fund to be used to help offset the cost of health care services provided to the citizens by the State of South Dakota.

Source: SL 2007, ch 69, § 8.
S.D. Codified Laws § 10-18-1 — SD Code / Title 10 / Chapter 18 / Section 10-18-1
Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate outstanding on real property sold for taxes
Status: in_force

Unless otherwise provided, if a person, against whom an assessment has been made or a tax levied, claims that the assessment or tax or any part of the assessment or tax is invalid for any reason provided in this section, the assessment or tax may be abated, or the tax refunded if paid. The board of county commissioners may abate or refund, in whole or in part, the invalid assessment or tax in the following cases only:

(1) If an error has been made in any identifying entry or description of the real property, in entering the valuation of the real property or in the extension of the tax, to the injury of the complainant;

(2) If improvements on any real property were considered or included in the valuation of the real property, which did not exist on the real property at the time fixed by law for making the assessment;

(3) If the complainant or the property is exempt from the tax;

(4) If the complainant had no taxable interest in the property assessed against the complainant at the time fixed by law for making the assessments;

(5) If taxes have been erroneously paid or error made in noting payment or issuing receipt for the taxes paid;

(6) If the same property has been assessed against the complainant more than once in the same year, and the complainant produces satisfactory evidence that the tax for the year has been paid; or

(7) A person qualifies for the property tax exemption under § 10-4-40 or 10-4-41 , but failed to comply with the application deadline.

No tax may be abated on any real property that has been sold for taxes, while a tax certificate is outstanding.

Source: SL 1917, ch 130, § 1; RC 1919, § 6813; SDC 1939, § 57.0801; SL 2005, ch 63, § 1; SL 2026, ch 40, § 3.