reglab/housing_qa huggingface dataset:
SD Codified L § 10-33A-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-15 - Records to be kept by company--Subject to inspection--Retention period.

10-33A-15. Records to be kept by company--Subject to inspection--Retention period.Any telecommunications company subject to the telecommunications gross receipts tax shall keep records of all receipts and telecommunications service sales. The records are, at all times during business hours of the day, subject to inspection by the department to determine the amount of tax due. The records shall be preserved for a period of three years unless the secretary, in writing, authorized their destruction or disposal at an earlier date. Source: SL 2003, ch 58, §15.
SD Codified L § 10-33A-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-16 - Promulgation of rules--Scope.

10-33A-16. Promulgation of rules--Scope.The secretary may promulgate rules, pursuant to chapter 1-26, concerning:(1)Telecommunications tax licensing, including bonding and filing license applications;(2)The filing of returns and payment of the tax;(3)Determining the application of the telecommunications tax and exemptions;(4)Taxpayer record-keeping requirements; and(5)Determining auditing methods. Source: SL 2003, ch 58, §16.
SD Codified L § 10-33A-17 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-17 - Violation of chapter as criminal offense--Classification.

10-33A-17. Violation of chapter as criminal offense--Classification.Any person who:(1)Makes any false or fraudulent return in attempting to defeat or evade the telecommunications gross receipts tax is guilty of a Class 6 felony;(2)Fails to pay the telecommunications gross receipts 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 required by this chapter or refuses to exhibit these records to the department 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 as a telecommunications company under this chapter without obtaining a telecommunications gross receipts tax license is guilty of a Class 1 misdemeanor;(6)Engages in business as a telecommunications company under this chapter after the company's telecommunications gross receipts tax license has been revoked or canceled by the secretary is guilty of a Class 6 felony;(7)Willfully violates any rule of the secretary for the administration and enforcement of the provisions of this chapter is guilty of a Class 1 misdemeanor;(8)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(9)Engages in business as a telecommunications company under this chapter without obtaining a telecommunications gross receipts tax license after having been notified in writing by the secretary that the telecommunications company is subject to the provisions of this chapter is guilty of a Class 6 felony. However, it is not a violation of this subdivision if the telecommunications company providing any telecommunications service files an application for a telecommunications gross receipts 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 this chapter. Source: SL 2003, ch 58, §17; SL 2004, ch 96, §6; SL 2009, ch 49, §9.
SD Codified L § 10-33A-18 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-18 - Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.

10-33A-18. Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.If a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to the gross receipts tax under this chapter fails for any reason to file the required returns or to pay the tax due, any of the corporate officers, member-managers or managers of limited liability companies, or partners of partnerships that control, supervise, or are charged with the responsibility of filing the returns or remitting tax payments are personally liable for the failure. The dissolution of a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership does not discharge an officer, member-manager, manager, or partner's liability for a prior failure of the corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership to file a return or remit the tax due. The sum due for such a liability may be assessed and collected as provided by law.If the responsible corporate officers, limited liability company member-managers, managers, or partners elect not to be personally liable for the failure to file the required returns or to pay the tax due, the corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership shall provide the department with a surety bond or certificate of deposit as security for payment of any tax that may become due. The bond or certificate of deposit provided for in this section shall be in an amount equal to the estimated annual gross receipts multiplied by the applicable sales or gross receipts tax rate. This section does not apply to elected or appointed officials of a municipality if bonded pursuant to §§9-14-6 and 9-14-6.1. Source: SL 2003, ch 58, §18; SL 2009, ch 49, §10.
SD Codified L § 10-33A-19 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-19 - Certain property of telecommunications company exempt from property taxes.

10-33A-19. Certain property of telecommunications company exempt from property taxes.Any real and personal property owned by a telecommunications company that is used or intended for use in furnishing and providing telecommunication services is exempt from real and personal property taxes levied by the state, counties, municipalities, townships, or other political subdivisions of the state. Source: SL 2003, ch 58, §19.
SD Codified L § 10-33A-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 33A - Taxation Of Telecommunications Companies|Section 10-33A-20 - Chapter not applicable to certain tax-exempt property.

10-33A-20. Chapter not applicable to certain tax-exempt property.The provisions of this chapter do not apply to any property exempt from taxation pursuant to S.D. Const., Art. XI, §5. Source: SL 2003, ch 58, §20.
SD Codified L § 10-35-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-1 - Companies subject to tax.

10-35-1. Companies subject to tax.Any person, corporation, limited liability company, association, company, or partnership owning or holding under lease, or otherwise, any property in this state and operating the same for the purpose of furnishing electricity, heat, power, water, natural or artificial gas, or distributing the same for public use by means of transmission lines, gas or water pipelines, shall for the purposes of this chapter be held to be a light or power company, heating company, water company, or gas company. Source: SL 1929, ch 247, §1; SDC 1939, §57.1901; SL 1994, ch 351, §16.
SD Codified L § 10-35-1.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-1.1 - Tax on electric generation and transmission facilities used for out-of-state consumers.

10-35-1.1. Tax on electric generation and transmission facilities used for out-of-state consumers.If an agreement is made between a municipality of this state and a governmental entity located outside this state to acquire, construct, or finance electric generation and transmission facilities, if the output, capacity, or services are to be used for the benefit of consumers outside the boundaries of this state, there is hereby levied upon the generation or transmission facilities or both, and the revenues therefrom, all taxes, including licenses, excise, property, and special assessment taxes, which a person, partnership, association, limited liability company, or private corporation engaged in a similar business would have to pay, and the same shall be collected from the state municipality or municipalities or the governmental entity or entities outside the state which own the facilities, either jointly or severally. Source: SL 1976, ch 84, §3; SL 1994, ch 351, §17.
SD Codified L § 10-35-1.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-1.2 - Generating property of rural electric companies subject to tax.

10-35-1.2. Generating property of rural electric companies subject to tax.All property, real and personal, used or intended for use by a rural electric company as defined by §10-36-1 for the generation of electricity excluding transmission or distribution facilities shall be taxed and administered in the manner provided for in this chapter. Source: SL 1981, ch 94, §5.
SD Codified L § 10-35-1.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-1.3 - Definitions.

10-35-1.3. Definitions.Terms as used in §§10-35-1.3 to 10-35-1.6, inclusive, mean:(1)"Commercial operation date," the first date that a power generation facility is producing electricity on a continuous basis and is delivering electricity to customers;(2)"Construction date," is the first date earth is excavated for the purpose of constructing the power generation facility;(3)"Construction period," the time period between the construction date and the commercial operation date;(4)"Nameplate capacity," the number of kilowatts a power generation facility can produce, as assigned to the power unit by the manufacturer and determined by the secretary;(5)"Power generation facility," a facility with one power unit that generates electricity, with a nameplate capacity of no less than five hundred megawatts or a facility that generates at least five hundred megawatts of electricity by converting coal to synthesis gas which is used to fuel a combined-cycle power unit that generates electricity from one or more combustion turbines and one or more steam turbines;(6)"Secretary," the secretary of the Department of Revenue. Source: SL 2005, ch 66, §1; SL 2007, ch 53, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-35-1.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-1.4 - Application for partial tax exemption for power generation facility prior to construction.

10-35-1.4. Application for partial tax exemption for power generation facility prior to construction.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 or personal property used, or intended for use, as a power generation facility shall apply to the secretary for the exemption provided for in §10-35-1.5, before beginning construction of the power generation facility on forms prescribed by the secretary. Source: SL 2005, ch 66, §2.
SD Codified L § 10-35-1.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-1.5 - Partial exemption for power generation facility--Allocation of exemption.

10-35-1.5. Partial exemption for power generation facility--Allocation of exemption.The full and true value of real and personal property used, or intended for use, as a power generation facility is exempt from ad valorem taxation to the extent the value is in excess of the amount of five hundred dollars multiplied by the nameplate capacity of the power generation facility. This exemption shall be allocated proportionately based upon percentage ownership of the power generation facility. Source: SL 2005, ch 66, §3.
SD Codified L § 10-35-1.6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-1.6 - Amount of tax exemption during construction of qualifying power generation facility.

10-35-1.6. Amount of tax exemption during construction of qualifying power generation facility.During the construction period of a qualifying power generation facility, the exemption provided in §10-35-1.5 shall be as follows:(1)For the first legal assessment date after the construction date of the power generation facility, as provided in §10-35-9, upon all value in excess of ten percent of the amount provided in §10-35-1.5;(2)For the second legal assessment date after the construction date of the power generation facility, as provided in §10-35-9, upon all value in excess of twenty percent of the amount provided in §10-35-1.5; and(3)For the third and subsequent legal assessment dates after the construction date of the power generation facility, as provided in §10-35-9, upon all value in excess of thirty percent of the amount provided in §10-35-1.5. Source: SL 2005, ch 66, §4.
SD Codified L § 10-35-1.7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-1.7 - Definitions.

10-35-1.7. Definitions.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. (This section is repealed effective January 1, 2046 pursuant to SL 2013, ch 51, §2.) Source: SL 2006, ch 44, §1; SL 2010, ch 54, §1.
SD Codified L § 10-35-1.8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-1.8 - Application for exemption for coal-fired power plant performing environmental upgrade.

10-35-1.8. Application for exemption for coal-fired power plant performing environmental upgrade.Any coal-fired power plant performing an environmental upgrade may apply for the exemption in §10-35-1.9 upon forms provided by the secretary of revenue before beginning the environmental upgrade. Upon approval of the application, the secretary shall issue a certificate of exemption. The secretary may require any information from the coal-fired power plant necessary to administer this exemption. The secretary of revenue, as an aid to the determination of the exemption provided by §§10-35-1.7 to 10-35-1.10, inclusive, may call upon the Department of Agriculture and Natural Resources for any information and facts which the department may have concerning a coal-fired power plant seeking the exemption provided by §10-35-1.9. The Department of Agriculture and Natural Resources shall furnish the information upon request.Any coal-fired power plant receiving the exemption provided in §10-35-1.9 may waive the exemption and the hold harmless provision of §10-35-1.9 for subsequent assessment years by filing a waiver with the secretary of revenue before the second Tuesday of August. (This section is repealed effective January 1, 2046 pursuant to SL 2013, ch 51, §2.) Source: SL 2006, ch 44, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 1 (Ex. Ord. 21-3), § 14, eff. Apr. 19, 2021.
SD Codified L § 10-35-1.9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-1.9 - Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption.

10-35-1.9. Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption.The first year after the environmental upgrade is operational, the original cost of the environmental upgrade, as reported to the agency regulating the coal-fired power plant, is exempt from ad valorem taxation. In the second and subsequent years after the environmental upgrade is operational, the depreciated cost of the environmental upgrade, as reported to the agency regulating the coal-fired power plant, is exempt from ad valorem taxation. Any value that is attributable to the construction work in progress on the environmental upgrade shall be excluded from the assessment process of the owner or owners of the coal fired power plant.This exemption shall be allocated proportionately, based upon percentage ownership of the coal-fired power plant. However, no coal-fired power plant may have its assessed valuation reduced below its valuation for the year preceding the first year the environmental upgrade is operational. (This section is repealed January 1, 2046 pursuant to SL 2013, ch 51, §2.) Source: SL 2006, ch 44, §3; SL 2013, ch 51, §1.
SD Codified L § 10-35-1.10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-1.10 - Promulgation of rules on environmental upgrade exemption.

10-35-1.10. Promulgation of rules on environmental upgrade exemption.The secretary of the Department of Revenue may promulgate rules, pursuant to chapter 1-26, concerning this exemption to:(1)Specify the real and personal property that makes up an environmental upgrade;(2)Determine the original and depreciated cost of the environmental upgrade;(3)Establish a procedure to calculate the effect of the exemption upon the assessed value of the coal-fired power plant; and(4)Allocate the exemption between the ownership of the coal-fired power plant. (This section is repealed effective January 1, 2046 pursuant to SL 2013, ch 51, §2.) Source: SL 2006, ch 44, §4; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-35-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-2 - Operating property assessed by department.

10-35-2. Operating property assessed by department.All property, real and personal, belonging to or held under lease or otherwise by any light or power company, heating company, water company, or gas company as the same is defined in §10-35-1 and used by it exclusively in the operation of its line or lines in this state, except such as is held under lease and used in such manner as to make it taxable to the owner under the general property tax laws, shall be assessed annually for taxation by the Department of Revenue, and not otherwise. Source: SDC 1939, §57.1902; 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 § 10-35-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-3 - Annual report required of companies--Date of filing.

10-35-3. Annual report required of companies--Date of filing.It shall be the duty of the president, secretary, general manager, or superintendent of every light and power company, heating company, water company, and natural or artificial gas company doing business in this state, to 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 of Revenue, with reference to the property owned, leased, or controlled on December thirty-first of the calendar year preceding the year for which the report is made. Source: SDC 1939, §57.1903; 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 § 10-35-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-4 - Information given in annual report on property within municipalities.

10-35-4. Information given in annual report on property within municipalities.With reference to property within the corporate limits of municipalities, the statement required by §10-35-3 shall show the following items:(1)A legal description of all real estate owned, leased, or otherwise held for the exclusive use or accommodation of such light or power, heating, water, natural or artificial gas company in the conduct of its business and value thereof;(2)A statement of the value of all equipment and other personal property not a part of real estate which shall be itemized so far as practicable, giving the cost of same, together with the present or depreciated value, all of which information shall be given by listing such municipalities in alphabetical order. Source: SL 1929, ch 247, §3; SDC 1939, §57.1903 (1); SL 1992, ch 60, §2.
SD Codified L § 10-35-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-5 - Information given in annual report on property outside municipalities.

10-35-5. Information given in annual report on property outside municipalities.With reference to property without corporate limits, the statement required by §10-35-3 shall give the following information:(1)The number of miles of pole lines, gas or water mains in each county in the state in alphabetical order;(2)The number of poles per mile and length and size of the same, and the length and size of gas or water pipes;(3)The number of miles of wire and a detailed description of the same;(4)The cost of construction of such lines fully equipped, together with the present or depreciated value per mile of such lines in each county. Source: SL 1929, ch 247, §3; SDC 1939, §57.1903(2).
SD Codified L § 10-35-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-6 - Capitalization and financial data given in annual report.

10-35-6. Capitalization and financial data given in annual report.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).