reglab/housing_qa huggingface dataset:
SD Codified L § 10-29-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 29 - Taxation Of Airline Flight Property|Section 10-29-6 - Valuation by department on failure of company to make report--Notice to company.

10-29-6. Valuation by department on failure of company to make report--Notice to company.If any airline company shall fail, refuse or neglect to make the report as required of it, the Department of Revenue shall proceed upon the best information available to make a statement for such company of the facts which should have been so reported, and shall notify such company by registered or certified mail of the determination in that regard. Source: SL 1961, ch 449, §5; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-29-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 29 - Taxation Of Airline Flight Property|Section 10-29-7 - Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence.

10-29-7. Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence.The secretary of revenue may cause an examination to be made of the books of any airline company for the purpose of determining the accuracy and truth of any statements filed by such company; he shall have the power to require any officer or agent of the company to attend before the Department of Revenue and bring with him for inspection any books or papers of such company in his possession, custody, or control, and to testify under oath touching any matter relating to the business, property, moneys or credits, and the value thereof of such company; and the secretary of revenue or his deputy is authorized and empowered to administer such oath. Source: SL 1961, ch 449, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-29-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 29 - Taxation Of Airline Flight Property|Section 10-29-9 - Determination of value of flight property.

10-29-9. Determination of value of flight property.In making such assessment, which is in reference to value and ownership on February first of the year for which the assessment is made, the secretary of revenue shall determine the fair market value of that flight property actually providing service in this state. Source: SL 1961, ch 449, §7; SL 1978, ch 80; SL 1989, ch 87, §12; SL 1996, ch 77, §2; SL 1997, ch 61, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-29-9.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 29 - Taxation Of Airline Flight Property|Section 10-29-9.1 - Assessment of flight property for certain turboprops and other propeller driven aircraft.

10-29-9.1. Assessment of flight property for certain turboprops and other propeller driven aircraft.The flight property of an airline company that owns or leases aircraft the majority of which are turboprops and other propeller driven aircraft, and which provides, during six months or more of the year that the taxes are levied, scheduled passenger service to three or more airports inside or outside of this state that serve communities of one hundred thousand or less population, shall be assessed at fifty percent of its fair market value as provided in §10-29-9. Source: SL 1989, ch 98, §1; SL 1997, ch 61, §4.
SD Codified L § 10-29-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 29 - Taxation Of Airline Flight Property|Section 10-29-10 - Apportionment to state of total value of flight property--Ratios used.

10-29-10. Apportionment to state of total value of flight property--Ratios used.The valuation of such flight property properly apportioned to this state shall be determined to be the proportion of the total valuation thereof, based on the average of the total of the following three ratios for each type of aircraft:(1)That ratio which the total tonnage of passengers, express and freight first received by the airline company in this state during the preceding calendar year plus the total tonnage of passenger, express, and freight finally discharged by it within this state during the preceding calendar year bears to the total of such tonnage first received by the airline company or finally discharged by it, within and without this state during the preceding calendar year;(2)That ratio which the flight time of all aircraft of the airline company on flights serving this state during the preceding calendar year bears to the total of such time in flight within and without this state during the preceding calendar year;(3)That ratio which the number of revenue ton miles of passengers, mail, express, and freight flown by the airline company on flights serving this state during the preceding calendar year bears to the total number of such miles flown by it within and without this state during the preceding calendar year. Source: SL 1961, ch 449, §7.
SD Codified L § 10-29-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 29 - Taxation Of Airline Flight Property|Section 10-29-11 - Use of other methods of valuation and apportionment on petition by airline company.

10-29-11. Use of other methods of valuation and apportionment on petition by airline company.Any airline aggrieved by the valuation of the flight property, or the application to its case of the apportionment methods prescribed by §10-29-10, may petition the secretary of revenue for determination of the valuation or the apportionment thereof to this state by the use of some other method. Thereupon, if the secretary finds that the application of the methods prescribed in §10-29-10 will result in inequities, he may determine the valuation, or apportionment thereof, by other methods if satisfied that such other methods will fairly reflect such valuation or apportionment thereof. Source: SL 1961, ch 449, §8; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-29-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 29 - Taxation Of Airline Flight Property|Section 10-29-12 - Notice to airline company of hearing--Equalization of assessment.

10-29-12. Notice to airline company of hearing--Equalization of assessment.The Department of Revenue shall give notice by registered or certified mail to the office of any airline company making a return of property of the assessment made by it, and the notice shall fix a time, not less than ten days after the mailing thereof, when the airline company may appear before the secretary of revenue and be heard upon all matters relating to the assessment. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of the hearings. After the hearing, the secretary of revenue shall, on or before the fourth Monday in August, equalize the assessment and notify each company thereof by registered or certified mail. Source: SL 1961, ch 449, §9; SL 1987, ch 82, §9; SL 1995, ch 56, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-29-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 29 - Taxation Of Airline Flight Property|Section 10-29-14 - Application of average tax levy to assessed valuation of flight property.

10-29-14. Application of average tax levy to assessed valuation of flight property.The secretary of revenue shall, after assessing airline flight property as provided in this chapter, compute a tax on that valuation by applying to that portion of the valuation which by law is subject to tax, the average tax levy which is obtained by dividing the total taxable valuation of all property for the preceding year within this state into the total of all state and local taxes levied within the state for the present year. Source: SL 1961, ch 449, §11; SL 1968, ch 262; SL 1970, ch 72; SL 1994, ch 73, §32; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-29-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 29 - Taxation Of Airline Flight Property|Section 10-29-15 - Allocation of tax proceeds to airports.

10-29-15. Allocation of tax proceeds to airports.The taxes imposed by this chapter shall be allocated by the secretary of revenue to the airports where such airline companies make regularly scheduled landings and shall be used exclusively by such airports for airport purposes as determined by the local airport governing body and approved by the Department of Transportation. Allocation shall be as follows:(1)Twenty-five percent of the total tax assessed from each airline company shall be allocated equally to each airport in this state served by such airline company;(2)Seventy-five percent of the total tax assessed to each airline company shall be allocated to each airport in this state served by each airline company on the basis which that ratio of total tonnage of passengers, mail, express, and freight first received and finally discharged at each airport in this state by such airline company during the preceding calendar year bears to the total tonnage of passengers, mail, express and freight first received and finally discharged at all airports in this state served by such airline company during the preceding calendar year. Source: SL 1961, ch 449, §12; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-29-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 29 - Taxation Of Airline Flight Property|Section 10-29-16 - Certification to county auditors of taxes assessed on flight property--Date of payment.

10-29-16. Certification to county auditors of taxes assessed on flight property--Date of payment.On or before the fourth Monday in August, the secretary of revenue shall transmit to the county auditor of each county in which there is located an airport being utilized in air commerce, as defined in §10-29-1, a certified list of all companies assessed under the provisions of this chapter for the current year, together with the valuations and taxes assessed in each case. Such taxes shall be due upon the first day of January next following the date of certification. Source: SL 1961, ch 449, §13; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-29-16.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 29 - Taxation Of Airline Flight Property|Section 10-29-16.1 - Reassessment and reapportionment after gross error.

10-29-16.1. Reassessment and reapportionment after gross error.Whenever it is found by the Department of Revenue, charged with the assessment of airline flight property under the provisions of this chapter, that there has been a gross error in the report or assessment of an airline company which produces an inequality in the valuation or apportionment of the flight property of such company, at any time within three years after the date of assessment; the Department of Revenue shall reassess the said property and reapportion the same to the several municipalities involved, and certify the same thereto. Source: SL 1970, ch 80, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-29-16.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 29 - Taxation Of Airline Flight Property|Section 10-29-16.2 - Period allowed for adjustment after reassessment on gross error.

10-29-16.2. Period allowed for adjustment after reassessment on gross error.Upon such reassessment and recertification to a municipality, the airline company shall be allowed a period as determined by the Department of Revenue of not to exceed five years to absorb such adjustment, as shall be equitable to the taxpayer and the municipality concerned. Source: SL 1970, ch 80, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-29-17 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 29 - Taxation Of Airline Flight Property|Section 10-29-17 - Collection of delinquent taxes.

10-29-17. Collection of delinquent taxes.All laws relating to the enforcement of the payment of delinquent taxes, penalties, and interest shall be applicable to all taxes levied under the provisions of this chapter. Whenever any taxes levied under the provisions of this chapter shall become delinquent, the county treasurer having control of such delinquent taxes may proceed to collect the same in the same manner and with the same right and power as a sheriff under execution, except that no process shall be necessary to authorize him to sell flight property for collection of such taxes. Source: SL 1961, ch 449, §10.
SD Codified L § 10-29-18 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 29 - Taxation Of Airline Flight Property|Section 10-29-18 - Airline flight property tax in lieu of use tax.

10-29-18. Airline flight property tax in lieu of use tax.The tax imposed by this chapter on aircraft is in lieu of the tax imposed by chapter 10-46 on tangible personal property that is used or consumed or stored for use and consumption in the service, repair, or maintenance of such aircraft. Source: SL 1997, ch 61, §14.
SD Codified L § 10-33-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-1 - Annual report of gross receipts--Date of filing--Contents.

10-33-1. Annual report of gross receipts--Date of filing--Contents.On April fifteenth of each year, each telephone company subject to the tax imposed by §10-33-21 shall file with the secretary of revenue on forms prescribed by the secretary a report of its gross receipts derived from the furnishing of the telephone and exchange service, rental and toll service, during the preceding calendar year. The report shall set forth the total gross receipts of the company in the State of South Dakota, together with the gross receipts within each school district in which the company operates. Each company shall furnish such other further information as the secretary shall from time to time require. The report shall be sworn to and verified by an officer of the company. Source: SL 1955, ch 423, §2; SDC Supp 1960, §57.1809; SL 1965, ch 287, §3; 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, §1.
SD Codified L § 10-33-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-2 - "Gross receipts" defined.

10-33-2."Gross receipts" defined.The term, gross receipts, as used in this chapter means all earnings of a telephone company derived from the furnishing of such telephone and exchange service, rental and toll service, excluding receipts for capital stock issued, state sales and use taxes paid, federal excise taxes paid, uncollected bills, tolls not retained by a company and directory advertising receipts not retained by a company. Source: SDC 1939, §57.1801 as enacted by SL 1965, ch 287, §1; SL 1983, ch 78.
SD Codified L § 10-33-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-4 - Annual report of telephone company property--Date of filing.

10-33-4. Annual report of telephone company property--Date of filing.The president, secretary, general manager, or superintendent of each telephone company not subject to the tax imposed by §10-33-21 shall furnish to the Department of Revenue on or before April fifteenth, each year, a report under oath, on the forms furnished and according to the instructions issued by the department, with reference to the property owned, leased, or controlled on December thirty-first of the preceding calendar year. Source: SDC 1939, §57.1802; 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, §3.
SD Codified L § 10-33-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-5 - Telephone lines listed in annual report--Description.

10-33-5. Telephone lines listed in annual report--Description.With reference to property without the limits of municipalities, exclusive of all exchanges or central office equipment, the statement required by §10-33-4 shall show the following items:(1)The counties of this state in which the company making the report owns or operates any line or lines, arranged in alphabetical order;(2)The number of miles of pole lines, whether rural or toll or both and with a detailed description of the construction of such lines, and the cost of construction, together with the present or depreciated value of such line or lines in each county. Source: SL 1915, ch 100, §14; RC 1919, §6622; SDC 1939, §57.1802 (1); SL 1992, ch 60, §2.
SD Codified L § 10-33-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-6 - Telephone exchanges and other property listed in annual report--Description.

10-33-6. Telephone exchanges and other property listed in annual report--Description.The report required by §10-33-4 shall give the following items of information concerning any and all exchanges owned or operated by the reporting company:(1)The location of all exchanges in each county, with the names of the municipalities in each county and the counties arranged in alphabetical order;(2)A description in detail of the construction and equipment of each exchange, with the cost of construction and equipment, and the present or depreciated value;(3)A description of each tract or parcel of real estate and any and all buildings thereon, owned and used exclusively for telephone purposes, with the present cash value of each tract and improvements thereon;(4)The present cash value of any and all franchises or permits under which the reporting company does business in any municipality;(5)All other property used exclusively in the operation and maintenance of the telephone business of the reporting company. Source: SL 1915, ch 100, §14; RC 1919, §6622; SDC 1939, §57.1802 (2); SL 1992, ch 60, §2.
SD Codified L § 10-33-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-7 - Capitalization and financial data listed in annual report.

10-33-7. Capitalization and financial data listed in annual report.The report required by §10-33-4 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 1915, ch 100, §14; RC 1919, §6622; SDC 1939, §57.1802 (3).
SD Codified L § 10-33-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-8 - Additional information given in annual report.

10-33-8. Additional information given in annual report.The statement required by §10-33-4 shall include such other facts and information as the Department of Revenue may require. Source: SDC 1939, §57.1802 (4); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-33-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-9 - Addition to assessable value for failure to file report.

10-33-9. Addition to assessable value for failure to file report.In case any telephone company fails to make the report required by §10-33-4, on or before April fifteenth of each year, the Department of Revenue in its discretion may add twenty-five percent to the assessable value of the property of such company. Source: SDC 1939, §57.1802; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-33-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-10 - Operating property assessed for taxation by department.

10-33-10. Operating property assessed for taxation by department.All property, real and personal, which is actually and necessarily used in providing telephone and exchange service comprising rental and toll service by means of wired circuits and otherwise in this state, and which belongs to any telephone company in this state which is not subject to the tax imposed by §10-33-21 shall be assessed for the purpose of taxation by the Department of Revenue, and not otherwise. Source: SDC 1939, §57.1801; SL 1941, ch 341; SL 1965, ch 287, §1; SL 1974, ch 94, §3; SL 1998, ch 67, §1; 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, §4.
SD Codified L § 10-33-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-11 - Time of property assessment--Information to be considered.

10-33-11. Time of property assessment--Information to be considered.The Department of Revenue shall assess the property of all telephone companies not subject to the tax imposed by §10-33-21 on the fifth day of July of each year. In making the assessment, the department shall consider all the reports, facts, information filed, with any other information obtainable, concerning the value of the property of all telephone companies and may add any property omitted from the return of the companies. In making the assessment, which shall be with reference to value and ownership on January first of the year for which the assessment is made, the department shall take into consideration, among other things, the amount of gross earnings and net incomes, and the value to each telephone company of its franchises, rights, and privileges, granted under the laws of this state to do business in this state. Source: SDC 1939, §57.1804; SL 1992, ch 60, §2; SL 1996, ch 77, §3; 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, §5.
SD Codified L § 10-33-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-13 - Separate valuation of exchanges outside municipalities.

10-33-13. Separate valuation of exchanges outside municipalities.A separate valuation shall be made for each exchange not located within corporate limits, but such valuation or valuations shall be subject to the levy provided in §10-33-17 for property without corporate limits. Source: SL 1915, ch 100, §17; RC 1919, §6625; SDC 1939, §57.1804.
SD Codified L § 10-33-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-14 - Public Utilities Commission to provide information for uniform and fair taxation.

10-33-14. Public Utilities Commission to provide information for uniform and fair taxation.For the purpose of aiding the Department of Revenue in implementing the taxes imposed by this chapter, the Public Utilities Commission shall provide any information requested by the secretary and deemed necessary by the secretary to ensure uniform and fair taxation. Source: SDC 1939, §57.1803; 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, §6.