reglab/housing_qa huggingface dataset:
SD Codified L § 10-33-14.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-14.1 - Considerations in determining fair market value of telephone company property.

10-33-14.1. Considerations in determining fair market value of telephone company property.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.
SD Codified L § 10-33-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-15 - Notice of assessment and hearing date before secretary of revenue.

10-33-15. Notice of assessment and hearing date before secretary of revenue.After the assessment is made on each company not subject to the tax imposed by §10-33-21, the Department of Revenue shall give notice by mail to the officers of each telephone company making return to the department, setting out the assessment and fixing a date at least ten days in advance when the representatives of any telephone company, so desiring, may appear before the secretary of revenue and be heard in all matters relating to the correctness of the assessment of the property of the company. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of the hearings. Source: SDC 1939, §57.1804; SL 1987, ch 82, §10; SL 1995, ch 56, §4; 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, §8.
SD Codified L § 10-33-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-16 - Equalization of assessments--Notice to company--Certification to county auditors.

10-33-16. Equalization of assessments--Notice to company--Certification to county auditors.After the date of hearing, and on or before the fourth Monday of August, the Department of Revenue shall finally equalize the assessment of each company not subject to the tax imposed by §10-33-21 and notify each company by mail.The department shall certify the value finally determined to the county auditor of each county in which the company assessed owns property. Source: SDC 1939, §57.1804; SL 1994, ch 73, §33; 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, §9.
SD Codified L § 10-33-17 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-17 - Rates of taxation applied to telephone property.

10-33-17. Rates of taxation applied to telephone property.All telephone property so assessed by the Department of Revenue shall be taxed in the following manner:(1)Property within corporate limits shall be subject to all taxes that other property within the same corporate limits is subject to for the current year;(2)Property without corporate limits shall be subject to a rate of taxation which shall be equal to the average rate of taxation borne by other property outside the corporate limits for the current year, which rate shall be the average rate of all state, county, school, municipal, road, bridge, and other local taxes on other property, which tax so levied and extended shall be in lieu of all other taxes. Source: SDC 1939, §57.1805; 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 § 10-33-18 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-18 - Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.

10-33-18. Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.The county auditor shall extend the above-mentioned taxes against the assessment certified to him by the Department of Revenue in a book to be called "the telephone tax book," and shall make and deliver a duplicate of such telephone book to the county treasurer and the county treasurer shall be charged with the collection of such telephone tax. Source: SDC 1939, §57.1806; 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 § 10-33-19 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-19 - Collection of delinquent taxes.

10-33-19. Collection of delinquent taxes.All laws relating to the enforcement of the payment of delinquent taxes are applicable to each company not subject to the tax imposed by §10-33-21. Source: SL 1915, ch 100, §20; RC 1919, §6628; SDC 1939, §57.1807; SL 2011, ch 54, §10.
SD Codified L § 10-33-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-20 - Distribution of tax proceeds--Tax receipt.

10-33-20. Distribution of tax proceeds--Tax receipt.When taxes on telephone property located within a municipality are collected, the amount due each municipality, or school district shall be paid over by the county treasurer to the treasurer of such municipality, or school district and the treasurer shall credit the remainder to the several state and county funds. When collecting taxes on property located without the corporate limits of any municipality, the treasurer shall use a tax receipt to be called the "telephone tax receipt," and shall credit the proper amount to the state funds and the balance to the county general fund. Source: SL 1915, ch 100, §19; RC 1919, §6627; SDC 1939, §57.1806; SL 1992, ch 60, §2.
SD Codified L § 10-33-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-21 - Companies providing local exchange telephone service taxed on gross receipts--Rate--Minimum tax.

10-33-21. Companies providing local exchange telephone service taxed on gross receipts--Rate--Minimum tax.Each telephone company engaged in furnishing and providing telephone and exchange service comprising rental and toll service by means of wired circuits and otherwise shall be taxed on the basis of gross receipts at the rate of four percent. This tax does not apply to any company that does not provide local exchange telephone service to patrons.However, no telephone company operating in this state may be taxed less than an amount equal to fifty cents per year per telephone serviced. Source: SL 1955, ch 423, §1; SDC Supp 1960, §57.1808; SL 1965, ch 287, §2; SL 1974, ch 94, §1; SL 1980, ch 86; SL 2002, ch 58, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2004, ch 89, §1; SL 2009, ch 46, §1; SL 2011, ch 54, §11.
SD Codified L § 10-33-22 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-22 - Definition of "company".

10-33-22. Definition of "company".The term, company, means any person, corporation, cooperative, association, or other entity providing telephone and exchange service, rental and toll service. Source: SL 1955, ch 423, §1; SDC Supp 1960, §57.1808; SL 1965, ch 287, §2; SL 2004, ch 89, §2.
SD Codified L § 10-33-24 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-24 - Determination and certification of gross receipts tax payable to school districts.

10-33-24. Determination and certification of gross receipts tax payable to school districts.The secretary of revenue shall compute and determine the amount of tax to be paid by each company as provided in §10-33-21. The secretary shall on or before July first of each year certify to each school district in the state in which the company operates the amount of the tax to be paid to the school district on the basis of the gross receipts received by the company in each school district. Source: SL 1955, ch 423, §3; SDC Supp 1960, §57.1810; SL 1965, ch 287, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2007, ch 52, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-33-25 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-25 - Time of payment of gross receipts tax.

10-33-25. Time of payment of gross receipts tax.The tax levied in §10-33-21 is due and payable to the secretary of revenue by August first of each year following the filing of the report of the gross receipts. The secretary of revenue shall distribute the taxes paid pursuant §§10-33-21 and 10-33-24 to each school district by September first of each year. The secretary of revenue shall approve vouchers and the state auditor shall draw warrants to pay each school district its share of the distribution. Source: SL 1955, ch 423, §3; SDC Supp 1960, §57.1810; SL 1965, ch 287, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2007, ch 52, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-33-26 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-26 - Gross receipts tax in lieu of tax on operating property--Sales and use taxes.

10-33-26. Gross receipts tax in lieu of tax on operating property--Sales and use taxes.The tax imposed by §10-33-21 shall be in lieu of all taxes levied by the state, counties, municipalities, townships, school districts, or other political subdivisions of the state on the personal and real property of the company which is used or intended for use in the furnishing and providing telephone and exchange service, rental and toll service, but shall not be in lieu of the retail occupational sales and use tax, and this chapter shall in no manner exempt such companies from the payment of such retail occupational sales and use tax. Source: SL 1955, ch 423, §3; SDC Supp 1960, §57.1810; SL 1965, ch 287, §4; SL 1992, ch 60, §2.
SD Codified L § 10-33-27 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-27 - Penalties for delinquency or failure to report--Collection by distress and sale.

10-33-27. Penalties for delinquency or failure to report--Collection by distress and sale.If the tax levied under §10-33-21 is not paid on the due date a penalty of up to five percent of the amount of the tax may be imposed for each month of delinquency, and if any telephone company fails to report its gross receipts to the secretary of revenue, the company may be penalized up to twenty-five percent of the tax due. Such tax may be enforced and collected by distress and sale of the personal and real property of such company in the same manner as is now provided for the collection of real property taxes and mobile home taxes pursuant to chapter 10-22. The tax levied under §10-33-21 shall be administered pursuant to chapter 10-59, unless a contrary provision in this chapter applies. Source: SL 1955, ch 423, §4; SDC Supp 1960, §57.1811; SL 1965, ch 287, §5; SL 1992, ch 80, §205; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2004, ch 89, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-33-29 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-29 - Local taxation of nonoperating property permitted.

10-33-29. Local taxation of nonoperating property permitted.All property of such telephone company, both real and personal, not actually and necessarily used in the operation and maintenance of its lines in this state shall be considered "nonoperating property," and nothing in this chapter shall be so construed as to prevent local assessment and taxation of such "nonoperating property." Source: SDC 1939, §57.1801 as added by SL 1941, ch 341; SL 1965, ch 287, §1.
SD Codified L § 10-33-30 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33 - Taxation Of Telephone Companies|Section 10-33-30 - Municipally owned utilities exempt.

10-33-30. Municipally owned utilities exempt.This chapter shall have no application to a telephone utility owned and operated by a municipality. Source: SL 1955, ch 423, §7; SDC Supp 1960, §57.1814.
SD Codified L § 10-33A-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-1 - Definitions.

10-33A-1. Definitions.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.
SD Codified L § 10-33A-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-2 - "Telecommunications service" defined.

10-33A-2."Telecommunications service" defined.The term, telecommunications service, as used in this chapter, means wireless personal communications services, wireless local loop services, enhanced special mobile radio services, fixed wireless services, and cellular services that provide two-way communication. The term, telecommunications service, does not include the provision of terminal equipment used to originate or terminate such service. The term, telecommunications service, does not include specialized mobile radio service, non-network two-way radio telephone service, private mobile radio service, one-way cable television service, or two-way cable system subscriber interaction that may be required for the selection of video or other programing services. Source: SL 2003, ch 58, §2.
SD Codified L § 10-33A-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-3 - "Gross receipts" defined.

10-33A-3."Gross receipts" defined.The term, gross receipts, as used in this chapter, includes only revenue of a telecommunications company from the sale at retail of intrastate and interstate telecommunications services. Sale at retail does not include special access or toll-free incoming calls or the sale of any telecommunications service by a telecommunications company to another telecommunications company if the service is resold or becomes a component part of the sale by the second telecommunications company. Any hospital, hotel, motel, or place that provides temporary accommodations selling telecommunications services to its patients or guests is not a telecommunications company for the purposes of this chapter. Source: SL 2003, ch 58, §3.
SD Codified L § 10-33A-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-4 - Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.

10-33A-4. Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.There is hereby imposed a tax of four percent upon the gross receipts of telecommunications services, as defined in §10-33A-2, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state or are deemed to have originated or been received in this state and to be billed or charged to a service address in this state if the customer's place of primary use is located in this state regardless of where the service actually originates or terminates. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services shall be administered in accordance with 4 U.S.C. §§116-126 as of July 28, 2000. Source: SL 2003, ch 58, §4.
SD Codified L § 10-33A-5.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-5.1 - Disposition of revenues--County telecommunications gross receipts fund created.

10-33A-5.1. Disposition of revenues--County telecommunications gross receipts fund created.The secretary shall deposit sixty percent of the revenue collected from the tax imposed by this chapter into the general fund and forty percent of the revenue collected from the tax imposed by this chapter into the county telecommunications gross receipts fund. There is hereby created in the state treasury the county telecommunications gross receipts fund. Source: SL 2005, ch 65, §1, eff. July 1, 2003; SL 2015, ch 39, §10.
SD Codified L § 10-33A-6.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-6.1 - Distribution of moneys.

10-33A-6.1. Distribution of moneys.The secretary shall distribute to each county an amount equal to the money deposited in the county telecommunications gross receipts fund times the ratio of population of the county to the total population of all counties. The secretary shall base the allocation of money on the most recent decennial census of the United States Department of Commerce, Bureau of the Census. The secretary shall make distributions from the county telecommunications gross receipts fund each March, June, September, and December. The secretary shall approve vouchers and the state auditor shall draw warrants to pay each county its share of the distribution. Source: SL 2005, ch 65, §2.
SD Codified L § 10-33A-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-7 - Companies subject to tax to apply for tax license--Contents.

10-33A-7. Companies subject to tax to apply for tax license--Contents.Any telecommunications company engaging in a business in this state whose gross receipts from telecommunications services are subject to the telecommunications gross receipts tax shall file with the department, an application for a telecommunications gross receipts tax license. An application for a license shall be made upon a form prescribed by the secretary and shall set forth the name under which the applicant transacts or intends to transact business, the location of the place of business, and such other information as the secretary may require. The application shall be signed by the owner, if a natural person; in the case of an association or partnership, by a member or partner thereof; or in the case of a corporation or a municipality, by an executive officer thereof or some person specifically authorized by the corporation or the municipality to sign the application, to which shall be attached the written evidence of the person's authority. Source: SL 2003, ch 58, §7.
SD Codified L § 10-33A-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-8 - Issuance of tax license--Validity.

10-33A-8. Issuance of tax license--Validity.The secretary shall grant and issue to each applicant a telecommunications gross receipts tax license. A license is not assignable and is valid only for the telecommunications company to which it was issued. Any license issued is valid and effective without further payment of fees until canceled or revoked. Source: SL 2003, ch 58, §8.
SD Codified L § 10-33A-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-9 - Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required.

10-33A-9. Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required.The secretary may refuse to issue a telecommunications gross receipts tax license to any person who is delinquent in payment of other taxes levied by the State of South Dakota. The secretary may also require an applicant to furnish to the state a bond, or other adequate security, as security for payment of any gross receipts tax that may become due, or require a bond or security as a condition precedent to remaining in business as a telecommunications company. Source: SL 2003, ch 58, §9.
SD Codified L § 10-33A-10.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-10.1 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

10-33A-10.1. Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.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 2007, ch 65, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2017, ch 65, §9.
SD Codified L § 10-33A-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-12 - Appeal.

10-33A-12. Appeal.Any appeal from a decision of the secretary in a contested case shall be taken in accordance with chapter 1-26. Source: SL 2003, ch 58, §12.
SD Codified L § 10-33A-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-14 - Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax.

10-33A-14. Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax.Any refund or allowance made by any telecommunication service or any amount written off the books of a telecommunications company reporting financial information on an accrual basis may be reported as an uncollectible debt and deducted from the gross receipts of any telecommunications service. If any uncollectible debt is subsequently collected, the amount is subject to the telecommunications gross receipts tax and shall be reported to the department in the month of collection. Source: SL 2003, ch 58, §14.