reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 50C - Cigar Shipments › Section 10-50C-15 - Promulgation of rules.

10-50C-15. Promulgation of rules.
The department may promulgate rules, pursuant to chapter 1-26, concerning:
(1)Forms necessary for the implementation of this chapter;
(2)Reporting and tracking requirements for cigar shipper licensees; and
(3)The procedure for filing tax returns and the remittance of all applicable taxes.
Source:
SL 2021, ch 52, § 15, eff. Jan. 1, 2022.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-1 - Non-ad valorem tax defined.

10-52-1. Non-ad valorem tax defined.
Non-ad valorem tax, as used in this chapter, shall mean any tax other than an ad valorem real property tax.
Source: SL 1969, ch 190, §2; SL 1992, ch 80, §210.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-1.1 - Gross receipts excludes tax imposed by chapters 10-45, D, 10-52, and A.

10-52-1.1. Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45, 10-45D, and 10-52A that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.
Source:
SL 2013, ch 56, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate.

10-52-2. Imposition of tax--Conformance to state sales and use tax--Rate.
Any incorporated municipality within this state may impose any non-ad valorem tax in accordance with the provisions of this chapter, except upon fuel used for motor vehicles, by ordinance enacted by its local governing board. However, no tax may be levied on the sale, use, storage and consumption of items taxed under chapters 10-45 and 10-46, unless such tax conforms in all respects to the state tax on such items with the exception of the rate, and the rate levied does not exceed two percent.
Source:
SL 1969, ch 190, §3; SL 1977, ch 103, §1; SL 1983, ch 101, §2; SL 1987, ch 112, §1; SL 1991, ch 111, §1; SL 1994, ch 103; SL 1995, ch 68, §46; SL 1995, ch 73, §1; SL 1997, ch 71, §1; SL 2002, ch 64, §32.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-2.2 - Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.

10-52-2.2. Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.
A municipality of the second and third class as defined by §9-2-1 may levy a tax on the sale or use of motor and special fuel as defined in chapter 10-47B by motor vehicles operated upon the public highways of the state and the streets and highways of the municipality. This tax may not exceed the rate of one cent per gallon. The tax authorized pursuant to this section may not apply to motor or special fuel for the purpose of operating or propelling stationary gas engines, tractors used for agricultural purposes, or the purchase of fuel for lighting, heating, cleaning, or other commercial use.
Source:
SL 1980, ch 106, §1; SL 1983, ch 100, §73; SL 1995, ch 71, §188.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-2.3 - Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.

10-52-2.3. Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
A municipality may not impose both a municipal non-ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in §10-52-2.2.
Source:
SL 1980, ch 106, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-2.4 - Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.

10-52-2.4. Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.
A municipality which has warranted indebtedness in an amount which is fifty percent or more of its current budget, may, upon a two-thirds vote of the members of its governing body, adopt a non-ad valorem tax of one percent over and above the other limits allowed by this chapter.
The tax authorized by this section may be referred.
The amount of warranted indebtedness to be eliminated under this section shall be specified in the ordinance adopting the tax. The tax shall cease at the end of the quarter in which the amount of the warranted indebtedness is eliminated. No municipality using this section may impose the tax allowed herein for two years after the warranted indebtedness is eliminated as provided herein.
Source:
SL 1981, ch 115.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-2.7 - Materials incorporated in construction work--Restriction on application of rate increase.

10-52-2.7. Materials incorporated in construction work--Restriction on application of rate increase.
No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase.
Source:
SL 1984, ch 93, §3; SL 2001, ch 56, §17.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-2.8 - Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.

10-52-2.8. Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
No non-ad valorem tax may be levied under chapter 10-52 which is based upon the amount of or receipts from the sale of alcoholic beverages as that term is defined in §35-1-1 except for sales or use taxes similar to those imposed by chapter 10-45 or 10-46.
Source:
SL 1984, ch 104.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-2.10 - Issuance of municipal non-ad valorem tax revenue bonds.

10-52-2.10. Issuance of municipal non-ad valorem tax revenue bonds.
Any incorporated municipality imposing a non-ad valorem tax in accordance with §10-52-2 may issue municipal non-ad valorem tax revenue bonds pursuant to this section and chapter 6-8B in anticipation of the collection of the taxes. The bonds shall be payable solely from the collections of the taxes imposed by the municipality under §10-52-2, as determined by the governing body. The governing body shall, in the resolution or ordinance authorizing the bonds, agree that it will continue to impose and collect the taxes so long as the bonds are outstanding. The governing body shall also pledge so much of the collections of the taxes as may be necessary to pay the principal premium and interest on the bonds and to maintain any debt service reserve established for the bonds. For bonds issued prior to January 1, 2004, the proceeds of the bonds may be used for land acquisition, the funding of public ambulances and medical emergency response vehicles, public hospitals or nonprofit hospitals with fifty or fewer licensed beds and other public health care facilities or nonprofit health care facilities with fifty or fewer licensed beds, capital asset acquisition and capital improvements, to establish a debt service reserve fund for the bonds and to pay not more than one year's capitalized interest on the bonds.
No election is required to authorize the issuance of municipal non-ad valorem tax revenue bonds. The bonds shall be issued and sold as provided in chapter 6-8B.
Source:
SL 1987, ch 113; SL 1990, ch 98; SL 1991, ch 111, §2; SL 2002, ch 64, §38; SL 2003, ch 61, §18.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-2.11 - Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.

10-52-2.11. Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.
Any incorporated municipality within this state may impose any non-ad valorem tax in accordance with the provisions of chapters 10-52 and 10-52A at a municipally owned airport outside the municipality's corporate limits by ordinance enacted by its local governing board. The municipality shall levy a rate of taxation and apply the tax in the same manner that the municipality applies the tax within the municipal corporate limits.
Source:
SL 2003, ch 75, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-3 - Referendum procedure and scope--Continuing tax ordinances.

10-52-3. Referendum procedure and scope--Continuing tax ordinances.
Any tax imposed by the governing board of any municipality pursuant to the provisions of this chapter, may be referred to a vote of the people for its approval or disapproval in the same manner as provided in §§9-20-7, 9-20-8, and 9-20-10. A tax imposed by municipal ordinance which was in effect on December 31, 2003, is continued under the provisions of this chapter if:
(1)The governing board of the municipality has reviewed the existing tax ordinance to determine compliance with the provisions of this chapter; and
(2)The governing board of the municipality documents the review, any amendment, and the intent to continue the tax in the official minutes of the governing board.
Any amendment made by the municipality to comply with the provisions of chapter 10-45C, §§10-1-44.3, 10-45-1 to 10-45-1.4, inclusive, 10-45-2.3, 10-45-3.4, 10-45-5, 10-45-5.3, 10-45-8, 10-45-24, 10-45-30, 10-45-61, 10-45-108 and 10-45-109, 10-46-1, 10-46-17.6, 10-52-2, 10-52-2.10, 10-52-3, 10-52-9, 10-52-13, 10-52-14, and 10-59-27 or the determination to continue the tax under the provisions of this chapter is deemed to be an administrative decision pursuant to §9-20-19 and is not subject to referendum.
Source:
SL 1969, ch 190, §6; SL 1992, ch 60, §2; SL 2002, ch 64, §37; SL 2003, ch 61, §17; SL 2021, ch 49, § 12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-4 - State administration--Exception.

10-52-4. State administration--Exception.
The administration of non-ad valorem taxes adopted under this chapter shall be by the Department of Revenue whenever a similar tax is imposed by the state except the tax on motor and use fuel authorized pursuant to this chapter. The Department of Revenue may prescribe forms and promulgate rules pursuant to chapter 1-26 for the making of returns and for the ascertainment, assessment, and collection of the tax imposed pursuant hereto including the tax on motor and use fuel as provided by this chapter. It shall keep full and accurate records of all moneys received and distributed under this chapter. Nothing in this chapter prevents incorporated municipalities from contracting with the Department of Revenue for the administration and collection of other taxes imposed pursuant to this chapter.
Source:
SL 1969, ch 190, §4; SL 1980, ch 106, §3; SL 1987, ch 82, §46; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-5 - Distribution of collections.

10-52-5. Distribution of collections.
All moneys received and collected on behalf of a particular political subdivision by the Department of Revenue, pursuant to this chapter, shall be credited to a special municipal non-ad valorem tax fund which is hereby established in the state treasury and after deducting the amount of refunds made, the amounts necessary to defray the cost of collecting the tax, and the administrative expenses incident thereto, shall be paid within thirty days after collection to the municipality entitled thereto.
Source:
SL 1969, ch 190, §5; SL 1992, ch 60, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-5.1 - Distribution of motor and use fuel collections.

10-52-5.1. Distribution of motor and use fuel collections.
The proceeds of the tax on motor and use fuel authorized by §10-52-2.2 shall be credited to a municipal street fund to be expended under the supervision of the governing body of the municipality for the purposes of reconstructing, supervising, and maintaining of highways, streets, and bridges under the jurisdiction of the municipality.
Source:
SL 1980, ch 106, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-9 - Effective date of ordinance.

10-52-9. Effective date of ordinance.
Notwithstanding §9-19-13, any new ordinance or amendment to an ordinance enacted under the authority of this chapter, and any tax rate affected thereby, can be effective only on January first or July first of a calendar year. The ordinance or amendment shall be effective on the earlier of January first or July first following at least ninety days notification by the municipality to the secretary of revenue that the ordinance or amendment has been enacted unless the ordinance or amendment is suspended by operation of a referendum. If an ordinance or amendment enacted under this chapter is referred and the referred ordinance or amendment is approved the effective date is the earlier of January first or July first following at least ninety days notification by the municipality to the secretary of revenue that the ordinance or amendment has been approved notwithstanding §9-20-15. Notification of the enactment or approval of the ordinance shall be in writing and mailed, along with a copy of the ordinance or amendment, by registered or certified mail to the secretary of revenue.
Source:
SL 1983, ch 101, §5; SL 1987, ch 29, §74; SL 1987, ch 114; SL 1992, ch 101; SL 2002, ch 64, §40; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-10 - Refund of tax on capital assets used in manufacturing personal property for sale or lease.

10-52-10. Refund of tax on capital assets used in manufacturing personal property for sale or lease.
A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund for such taxes to the consumer or user of machinery or other tangible personal property in the nature of a capital asset which is used directly in the manufacturing or processing or fabricating or compounding of personal property which is intended to be sold or leased for final use consumption. The ordinance shall provide a procedure for making application for refund and the payment of the refund by the municipality.
Source:
SL 1985, ch 98.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-13 - Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses.

10-52-13. Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses.
For purposes of this chapter, any new resolution or amendment enacted by a municipality that changes the boundaries of the municipality is effective on the first day of the first calendar quarter following at least ninety days notification by the municipality to the secretary of revenue that the resolution or amendment has been enacted unless the ordinance or amendment is suspended by operation of a referendum. If a resolution or amendment enacted pursuant to chapter 9-4 is referred and the referred resolution or amendment is approved, the effective date is the first day of the first calendar quarter following at least ninety days notification by a municipality to the secretary of revenue that the resolution or amendment has been approved. The municipality shall provide written notification of the enactment or approval of the resolution or amendment, along with a copy of the resolution or amendment by registered or certified mail or by any electronic means to the secretary of revenue. The municipality shall also provide any changes or additions to streets and addresses.
Source:
SL 2000, ch 67, §1; SL 2002, ch 64, §43; SL 2003, ch 61, §19; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-14 - Transportation of property and passengers within single municipality subject to tax.

10-52-14. Transportation of property and passengers within single municipality subject to tax.
For the purposes of the tax imposed by this chapter, the transportation of tangible personal property and passengers shall be taxed only if the origins and destination of the property or passenger are within the same municipality.
Source:
SL 2002, ch 64, §44.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-17 - Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.

10-52-17. Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.
A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund of such taxes to a contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B if the contractor or subcontractor meets the requirements provided in §10-61-1. The ordinance shall provide a procedure for filing an application for the refund and receiving the payment of the refund by the municipality.
Source:
SL 2006, ch 60, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law › Section 10-52-18 - Timely filing of returns and payment of taxes--Extension--Penalty or interest.

10-52-18. Timely filing of returns and payment of taxes--Extension--Penalty or interest.
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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-1 - Definitions.

10-52A-1. Definitions.
Terms used in this chapter mean:
(1)"Department," the Department of Revenue;
(2)Repealed by SL 2007, ch 56, §5.
Source:
SL 2002, ch 68, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2007, ch 56, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-1.1 - Gross receipts defined.

10-52A-1.1. Gross receipts defined.
For the purposes of this chapter, the term, gross receipts, means the total amount or consideration, including cash, credit, property, and services, for which tangible personal property, any product transferred electronically, or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following:
(1)The retailer's cost of the property or service sold;
(2)The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the retailer, all taxes imposed on the retailer, and any other expense of the retailer; and
(3)Except as provided in chapter 10-46A or 10-46B, charges by the retailer for any services necessary to complete the sale whether or not separately stated, including delivery charges.
Source:
SL 2007, ch 56, §6; SL 2008, ch 51, §66.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-1.2 - Conditions under which gross receipts include consideration retailer received from third parties.

10-52A-1.2. Conditions under which gross receipts include consideration retailer received from third parties.
Gross receipts, as defined in §10-52A-1.1, include consideration received by the retailer from third parties if:
(1)The retailer actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;
(2)The retailer has an obligation to pass the price reduction or discount through to the purchaser;
(3)The amount of the consideration attributable to the sale is fixed and determinable by the retailer at the time of the sale of the item to the purchaser; and
(4)One of the following criteria is met:
(a)The purchaser presents a coupon, certificate, or other documentation to the retailer to claim a price reduction or discount where the coupon, certificate, or documentation is authorized, distributed, or granted by a third party with the understanding that the third party will reimburse any retailer to whom the coupon, certificate, or documentation is presented;
(b)The purchaser identifies himself or herself to the retailer as a member of a group or organization entitled to a price reduction or discount (a preferred customer card that is available to any patron does not constitute membership in such a group); or
(c)The price reduction or discount is identified as a third party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate, or other documentation presented by the purchaser.
For the purposes of this section, the purchaser is the end consumer.
Source:
SL 2007, ch 56, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-1.3 - Exclusions from definition of gross receipts.

10-52A-1.3. Exclusions from definition of gross receipts.
Gross receipts, as defined in §10-52A-1.1, do not include:
(1)Discounts, including cash, term, or coupons that are not reimbursed by a third party that are allowed by a retailer and taken by a purchaser on a sale;
(2)Interest, financing, and carrying charges from credit extended on the sale of tangible personal property, any product transferred electronically, or services, if the amount is separately stated on the invoice, bill of sale, or similar document given to the purchaser; and
(3)Any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale, or similar document given to the purchaser.
Source:
SL 2007, ch 56, §8; SL 2008, ch 51, §67.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-1.4 - Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.

10-52A-1.4. Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45, 10-45D, and 10-52 that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.
Source:
SL 2013, ch 56, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-2 - Additional municipal non-ad valorem tax authorized--Rate--Purpose.

10-52A-2. Additional municipal non-ad valorem tax authorized--Rate--Purpose.
Any municipality may impose an additional municipal non-ad valorem tax at the rate of one percent upon the gross receipts of all leases or rentals of hotel, motel, campsites, or other lodging accommodations within the municipality for periods of less than twenty-eight consecutive days, or sales of alcoholic beverages as defined in §35-1-1, or establishments where the public is invited to eat, dine, or purchase and carry out prepared food for immediate consumption, or ticket sales or admissions to places of amusement, athletic, and cultural events, or any combination thereof. The tax shall be levied for the purpose of land acquisition, architectural fees, construction costs, payments for civic center, auditorium, or athletic facility buildings, including the maintenance, staffing, and operations of such facilities and the promotion and advertising of the city, its facilities, attractions, and activities.
Source:
SL 2002, ch 68, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-4.2 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

10-52A-4.2. 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, §13; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2017, ch 65, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-6 - Applicability of certain other provisions.

10-52A-6. Applicability of certain other provisions.
The definitions, administrative, collection, and enforcement provisions of chapters 10-45 and 10-46 apply to the tax imposed by this chapter, where applicable.
Source:
SL 2002, ch 68, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-7 - Promulgation of rules--Scope.

10-52A-7. Promulgation of rules--Scope.
The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1)Licensing, including bonding and filing license applications;
(2)The filing of returns and payment of the tax;
(3)Determining the application of the tax and exemptions;
(4)Taxpayer record-keeping requirements; and
(5)Determining auditing methods.
Source:
SL 2002, ch 68, §8; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-8 - Penalties for violations.

10-52A-8. Penalties for violations.
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 §10-52A-9 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)Willfully violates any rule of the secretary of revenue for the administration and enforcement of the provisions of this chapter is guilty of a Class 1 misdemeanor; or
(6)Violates either subdivision (2) or subdivision (4) two or more times in any twelve-month period is guilty of a Class 6 felony.
Source:
SL 2002, ch 68, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2004, ch 96, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-9 - Taxpayer to keep books and records--Inspection--Retention period.

10-52A-9. Taxpayer to keep books and records--Inspection--Retention period.
Each person subject to tax under this chapter shall keep records and books of all receipts and sales, together with invoices, bills of lading, copies of bills of sale, and other pertinent papers and documents. The books and records and other papers and documents are, at all times during business hours of the day, subject to inspection by the secretary of revenue or the secretary's agents and employees to determine the amount of tax due. The books and records shall be preserved for a period of three years unless the secretary of revenue, in writing, authorized their destruction or disposal at an earlier date.
Source:
SL 2002, ch 68, §10; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-10 - Tax may be referred to voters--Certain taxes to continue.

10-52A-10. Tax may be referred to voters--Certain taxes to continue.
Any tax imposed by the governing board of any municipality pursuant to the provisions of this chapter, may be referred to a vote of the people for its approval or disapproval in the same manner as provided in §§9-20-7, 9-20-8, and 9-20-10. A tax imposed by municipal ordinance which was in effect on July 1, 2002, is continued under the provisions of this chapter if:
(1)The governing board of the municipality has reviewed the existing tax ordinance to determine compliance with the provisions of this chapter; and
(2)The governing board of the municipality documents the review, any amendment, and the intent to continue the tax in the official minutes of the governing board.
Any amendment made by the municipality to comply with the provisions of this chapter or the determination to continue the tax under the provisions of this chapter is deemed to be an administrative decision pursuant to §9-20-19 and not subject to referendum.
Source:
SL 2002, ch 68, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-11 - Administration of taxes--Forms and rules--Records.

10-52A-11. Administration of taxes--Forms and rules--Records.
The administration of the taxes adopted under this chapter shall be by the department. The department may prescribe forms and promulgate rules pursuant to chapter 1-26 for the making of returns and for the ascertainment, assessment, and collection of the tax imposed pursuant to this chapter. The department shall keep full and accurate records of all moneys received and distributed under this chapter.
Source:
SL 2002, ch 68, §12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-12 - Moneys received credited to special municipal tax fund--Disbursement.

10-52A-12. Moneys received credited to special municipal tax fund--Disbursement.
All moneys received and collected on behalf of a municipality by the department, pursuant to this chapter, shall be credited to a special municipal tax fund and after deducting the amount of refunds made, the amounts necessary to defray the cost of collecting the tax, and the administrative expenses incident thereto, shall be paid within thirty days after collection to the municipality entitled thereto.
Source:
SL 2002, ch 68, §13.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-13 - Ordinance or amendment enacted under chapter--Notification--Effective date.

10-52A-13. Ordinance or amendment enacted under chapter--Notification--Effective date.
Notwithstanding §9-19-13, any new ordinance or amendment to an ordinance enacted under the authority of this chapter, and any tax rate affected thereby, can be effective only on January first or July first of a calendar year. The ordinance or amendment shall be effective on the earlier of January first or July first following at least ninety days notification by the municipality to the secretary of revenue that the ordinance or amendment has been enacted unless the ordinance or amendment is suspended by operation of a referendum. If an ordinance or amendment enacted under this chapter is referred and the referred ordinance or amendment is approved the effective date shall be the earlier of January first or July first following at least ninety days notification by the municipality to the secretary of revenue that the ordinance or amendment has been approved notwithstanding §9-20-15. Notification of the enactment or approval of the ordinance shall be in writing and mailed, along with a copy of the ordinance or amendment, by registered or certified mail to the secretary of revenue.
Source:
SL 2002, ch 68, §14; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 52A - Municipal Gross Receipts Tax › Section 10-52A-14 - Issuance of bonds--Use of proceeds of bonds.

10-52A-14. Issuance of bonds--Use of proceeds of bonds.
Any municipality imposing a tax pursuant to this chapter may issue municipal non-ad valorem tax revenue bonds pursuant to this section and chapter 6-8B in anticipation of the collection of the taxes. The bonds shall be payable solely from the collections of the taxes imposed by the municipality under this chapter, as determined by the governing body. The governing body shall, in the resolution or ordinance authorizing the bonds, agree that it will continue to impose and collect the taxes so long as the bonds are outstanding. The governing body shall also pledge so much of the collections of the taxes as may be necessary to pay the principal premium and interest on the bonds and to maintain any debt service reserve established for the bonds. The proceeds of the bonds may be used for land acquisition, the funding of public ambulances and medical emergency response vehicles, public hospitals or nonprofit hospitals with fifty or fewer licensed beds and other public health care facilities or nonprofit health care facilities with fifty or fewer licensed beds, capital asset acquisition and capital improvements, to establish a debt service reserve fund for the bonds and to pay not more than one year's capitalized interest on the bonds. If the proceeds of the tax imposed by this chapter are pledged to payment of the bonds, the land acquisition and capital improvements financed with the proceeds of the bonds shall relate to the purposes enumerated in §10-52A-2.
No election is required to authorize the issuance of municipal non-ad valorem tax revenue bonds. The bonds shall be issued and sold as provided in chapter 6-8B.
Source:
SL 2002, ch 68, §16.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 55A - Recovery Of Certain Taxes › Section 10-55A-1 - Compliance with procedures prerequisite to jurisdiction of courts.

10-55A-1. Compliance with procedures prerequisite to jurisdiction of courts.
A person seeking recovery of a tax imposed by chapter 10-44 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover a tax imposed by chapter 10-44 unless the person seeking the recovery of the tax complies with the provisions of this chapter.
Source:
SL 1982, ch 99, §1; SL 1984, ch 102, §15; SL 1986, ch 111, §36.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 55A - Recovery Of Certain Taxes › Section 10-55A-2 - Time for filing claim for recovery.

10-55A-2. Time for filing claim for recovery.
A person seeking recovery of an allegedly overpaid tax shall file a claim for recovery, with the secretary, within one year from the due date of the annual statement under §58-6-75. A claim for recovery not filed within one year of the due date is barred.
Source:
SL 1982, ch 99, §2; SL 1993, ch 97, §5; SL 2016, ch 67, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 55A - Recovery Of Certain Taxes › Section 10-55A-3 - Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.

10-55A-3. Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
No court may restrain or delay the collection and payment of a tax imposed by chapter 10-44. A person shall pay the taxes when due and may seek recovery as provided in this chapter.
Source:
SL 1982, ch 99, §3; SL 1985, ch 15, §28; SL 1986, ch 111, §37.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 55A - Recovery Of Certain Taxes › Section 10-55A-4 - Tax recovery claim forms--Required information.

10-55A-4. Tax recovery claim forms--Required information.
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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 55A - Recovery Of Certain Taxes › Section 10-55A-5 - Determination of overpayment by secretary.

10-55A-5. Determination of overpayment by secretary.
The secretary shall determine the amount of any tax overpayment recoverable by a taxpayer. The secretary's determination of the amount of the overpayment recoverable is, for the purpose of judicial review, a final decision in a contested case.
Source:
SL 1982, ch 99, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 55A - Recovery Of Certain Taxes › Section 10-55A-6 - Credit of overpaid taxes against future taxes--Eligibility for refund.

10-55A-6. Credit of overpaid taxes against future taxes--Eligibility for refund.
The secretary shall credit any recovery of overpaid taxes against the future taxes of the taxpayer, except:
(1)A taxpayer having no future tax obligations may receive a refund; or
(2)A taxpayer whose recovery credit is not used within one year may receive a refund equal to the amount of recovery credit unused at the end of the one year period.
Source:
SL 1982, ch 99, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 55A - Recovery Of Certain Taxes › Section 10-55A-7 - Payment of recovery refund.

10-55A-7. Payment of recovery refund.
A recovery refund shall be paid to an eligible taxpayer on warrants drawn by the state auditor on vouchers approved by the secretary of the Department of Labor and Regulation.
Source:
SL 1982, ch 99, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2015, ch 260, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 55A - Recovery Of Certain Taxes › Section 10-55A-8 - Interest on recovery credit or refund.

10-55A-8. Interest on recovery credit or refund.
A recovery credit or a recovery refund shall include interest at the same rate the taxpayer would be charged, except a recovery of an overpayment, resulting from a taxpayer's error, shall not include interest.
Source:
SL 1982, ch 99, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 55A - Recovery Of Certain Taxes › Section 10-55A-9 - Secretary defined.

10-55A-9. Secretary defined.
As used in this chapter, the term, secretary, means the secretary of labor and regulation.
Source:
SL 1982, ch 99, §10; SL 1985, ch 15, §29; SL 1986, ch 111, §38; SL 2003, ch 272 (Ex. Ord. 03-1), §§20, 121; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2015, ch 260, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 55A - Recovery Of Certain Taxes › Section 10-55A-10 - Notice of administrative or court proceeding.

10-55A-10. Notice of administrative or court proceeding.
The secretary shall provide a reasonable notice of each administrative or court proceeding that results in the recovery of taxes. For the purpose of this section, a notice is reasonable if it is published as a display advertisement in at least three newspapers of general circulation in different parts of the state and in the South Dakota register or individual notice may be given to each taxpayer affected.
Source:
SL 1982, ch 99, §10A.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-1 - Taxes to which procedures apply.

10-56-1. Taxes to which procedures apply.
The procedures provided for in this chapter apply to the collection of any delinquent taxes imposed by chapters 10-43, 10-44, 10-45, 10-46, 10-46A, 10-46B, 10-47B, 10-50, 10-52, 32-3, 32-5, and 32-5B and §§50-11-19 and 50-4-13 to 50-4-17, inclusive.
Source:
SL 1982, ch 107, §1; SL 1983, ch 102; SL 1983, ch 103, §1; SL 1983, ch 104, §1; SL 1984, ch 102, §16; SL 1985, ch 241; SL 1989, ch 117, §§74-76; SL 2000, ch 144, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-2 - Issuance of distress warrant by county treasurer on request.

10-56-2. Issuance of distress warrant by county treasurer on request.
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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-3 - Form of distress warrant.

10-56-3. Form of distress warrant.
A county treasurer's distress warrant shall be addressed to the sheriff and be in substantially the following form:
I hereby certify that taxes assessed against __________ in the sum of __________ dollars, are unpaid. I desire that the taxes be collected, and I authorize and direct the sheriff of this county to proceed immediately to collect the taxes.
Given under my hand this ________________ day of ______, 20__.
__________ County Treasurer of _______ county
Source:
SL 1982, ch 107, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-4 - Execution of distress warrant by sheriff.

10-56-4. Execution of distress warrant by sheriff.
The county treasurer shall issue and deliver the distress warrant in duplicate to the sheriff. The warrant shall constitute the sheriff's authority and he shall immediately proceed to execute the warrant and to collect the tax by seizure of the person's property in an amount sufficient to pay the tax, with any accrued penalty and interest, and all accruing costs, where the property may be found in the county.
Source:
SL 1982, ch 107, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-5 - Seizure of property--Exempt property.

10-56-5. Seizure of property--Exempt property.
No property is exempt from seizure except property absolutely exempt from execution under chapters 43-31 and 43-45.
Source:
SL 1982, ch 107, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-6 - Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.

10-56-6. Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.
Upon receipt of a distress warrant from the county treasurer showing delinquent taxes, the sheriff shall, without delay, diligently proceed, in accordance with §§10-56-8 to 10-56-21, inclusive, to collect all taxes shown to be delinquent by each distress warrant. Failure by the sheriff to so proceed is nonfeasance of office and subjects that sheriff to removal from office in the manner provided by §10-56-7.
Source:
SL 1982, ch 107, §6; SL 2008, ch 37, §117.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-7 - Proceedings against sheriff for nonfeasance of office.

10-56-7. Proceedings against sheriff for nonfeasance of office.
If any sheriff fails to proceed in the collection of delinquent taxes as provided by §10-56-6, the state's attorney of that county, or the attorney general upon the affidavit of the secretary of revenue or the board of county commissioners, shall institute special proceedings in the circuit court for that county. The special proceeding shall be instituted by petition of the state's attorney or the attorney general to the circuit court. The court shall issue its order fixing the time and place of the hearing on the petition. The order and a copy of the petition shall be served upon the sheriff not less than ten days prior to the date fixed for hearing. Upon such hearing, if the court finds that the sheriff has been guilty of nonfeasance of office as defined in §10-56-6, it shall remove that sheriff from office by appropriate order.
Source:
SL 1982, ch 107, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-8 - Determination of liens--Procurement of assessment blank.

10-56-8. Determination of liens--Procurement of assessment blank.
Before seizing any property, the sheriff shall ascertain from the records of the Office of the Register of Deeds, the amount of any mortgages, conditional sales contracts, or other liens upon the property, and also the names and addresses of the lien holders. If the assessment blank is on file with the county auditor, the sheriff shall procure a copy from the county auditor of the assessment blank upon which the tax is based.
Source:
SL 1982, ch 107, §8; SL 2008, ch 37, §118.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-9 - Seizure of property--Unencumbered property seized first.

10-56-9. Seizure of property--Unencumbered property seized first.
In making the seizure of property, the sheriff shall first seize property that is not encumbered by any lien of record. The sheriff may seize encumbered property if, after due diligence, the sheriff is unable to collect the tax from unencumbered property.
Source:
SL 1982, ch 107, §9; SL 2008, ch 37, §119.