reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-6 - Annual list of warehousemen and other occupants of railroad property--Contents.

10-28-6. Annual list of warehousemen and other occupants of railroad property--Contents.
The Department of Revenue is required, on or before the first day of July of each year, to make a list of all public warehouses, retail coal dealers, lumber dealers, or other occupant of sites upon the right-of-way, depot grounds, or warehouse lots of any railroad company in this state, which list so certified shall show the name of the railroad company, the municipality where such sites are located, the description and area of each individual site, also the value thereof as returned by the railroad company upon whose right-of-way such site is located.
Source:
SDC 1939, §§57.1303, 60.0503; 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 28 - Taxation Of Railroad Operating Property › Section 10-28-7 - Time of annual assessment of operating property--Separation of main lines, branches and sidetracks.

10-28-7. Time of annual assessment of operating property--Separation of main lines, branches and sidetracks.
The secretary of revenue shall assess the operating property of railroads on the seventh day of July and if the seventh day of July falls on Sunday or on a legal holiday, then the following day, each year. The ownership and valuation of the assessment shall be as of January first each year, and shall be made upon the main line or lines and branches thereof and all sidetracks outside the limits of cities and incorporated towns within the state, separately.
Source:
SDC 1939, §57.1305; SL 1992, ch 60, §2; SL 1996, ch 77, §1; 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 28 - Taxation Of Railroad Operating Property › Section 10-28-8 - Capital stock and other property included--Nonoperating property excepted.

10-28-8. Capital stock and other property included--Nonoperating property excepted.
The assessment by the secretary of revenue shall include capital stock and all other property of railroad companies, except such property as is found by the secretary of revenue to be nonoperating property as defined in §§10-28-10 and 10-28-11.
Source:
SDC 1939, §57.1305; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-9 - Allocation of valuation for railroad operating partly without state.

10-28-9. Allocation of valuation for railroad operating partly without state.
If any railroad company owns or uses operating property partly within and partly without this state, the secretary of revenue shall determine the value of the entire operating property of such railroad and shall allocate or assign a part of said value to this state by the use of such factors or methods as are reasonable and equitable.
Source:
SDC 1939, §57.1305; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-10 - Local assessment of nonoperating property permitted.

10-28-10. Local assessment of nonoperating property permitted.
All property of such railroad company, both real and personal, not actually and necessarily used in the operation of its line or lines of railway in this state shall be considered as "nonoperating property," and nothing in this chapter shall be so construed as to prevent the local assessment and taxation of said "nonoperating property."
Source:
SL 1897, ch 28, §48; RPolC 1903, §2113; SL 1907, ch 64, §1; re-en SL 1913, ch 347, §1; SL 1915, ch 100, §1; RC 1919, §6596; SDC 1939, §57.1301.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-11 - Nonoperating property defined--Rules.

10-28-11. Nonoperating property defined--Rules.
The term "nonoperating property" means all land and improvements on such land, not situated on the right-of-way or station grounds of the railroad and not used as "operating property" within the meaning of the definition set out in §§10-28-1 and 10-28-2. The secretary of revenue may promulgate rules pursuant to chapter 1-26 to define "nonoperating property."
Source:
SDC 1939, §57.1301; SL 1987, ch 82, §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 28 - Taxation Of Railroad Operating Property › Section 10-28-12 - Unit valuation of railroad operating property.

10-28-12. Unit valuation of railroad operating property.
The secretary of revenue shall, in determining the fair market value of the property, value all the property of any railroad company as a unit, but shall make due allowance for any nonoperating property.
Source:
SDC 1939, §57.1305; SL 1997, ch 61, §1; 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 28 - Taxation Of Railroad Operating Property › Section 10-28-13 - Cost approach, market approach and income approach considered in determination of value of railroad company property.

10-28-13. Cost approach, market approach and income approach considered in determination of value of railroad company property.
For the purpose of determining the fair market value of the property of any railroad company, the secretary of revenue shall take into consideration the cost approach, the market approach, and the income approach to appraisal. In the market approach, the secretary shall consider the actual or market value of the shares of stock outstanding, the actual or market value of all bonds outstanding and all other indebtedness as may be applicable, for operating the road. In the income approach, the secretary may consider the company's growth rate and the rate of inflation in determining the capitalization rate. The secretary of revenue may take into consideration any other information or data of any kind or nature which the secretary deems material in arriving at the fair market value of the property.
Source:
SDC 1939, §57.1305; SL 1996, ch 77, §6; SL 1997, ch 61, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-14 - Department of Transportation to assist in valuation.

10-28-14. Department of Transportation to assist in valuation.
The secretary of revenue, as an aid to this determination of value as provided by this chapter, may call upon the Department of Transportation for any information and facts which the department may have concerning the property of any railroad company in this state. The Department of Transportation shall furnish the information upon request.
Source:
SDC 1939, §57.1305; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2005, ch 64, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-15 - Notice to railroad of assessment--Hearing--Notice of equalized assessment.

10-28-15. Notice to railroad of assessment--Hearing--Notice of equalized assessment.
The Department of Revenue shall give notice by registered or certified mail to the officer of any railroad company making a return of property, of the assessment and equalization made by it, and such notice shall fix a time not less than ten days after the mailing thereof, when such railroad company may appear before the secretary of revenue and be heard upon all matters relating to such assessment. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of such hearings.
Source:
SDC 1939, §57.1306; SL 1987, ch 82, §8; SL 1994, ch 73, §31; 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 28 - Taxation Of Railroad Operating Property › Section 10-28-16 - Notice to county auditors of railroad mileage and assessments--Distribution.

10-28-16. Notice to county auditors of railroad mileage and assessments--Distribution.
The Department of Revenue shall, on or before the fourth Monday in August, each year, transmit to the county auditor of each county through which any railroad runs, a statement showing the length of main track, of main line or lines, and the branches thereof and sidetracks within such county, and the assessed value based on a statewide formula that weights traffic (ton miles) fifty percent and miles of track in the county by fifty percent. The county auditor shall then distribute the value to each taxing district where the line runs on a per mile basis within the county.
Source:
SDC 1939, §57.1307; SL 1992, ch 60, §2; SL 1996, ch 78, §1; SL 1999, ch 222, §8; SL 2003, ch 57, §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 28 - Taxation Of Railroad Operating Property › Section 10-28-18 - Determination by county commissioners of railroad valuations in taxing districts--Entry in assessment records--Notice to taxing districts.

10-28-18. Determination by county commissioners of railroad valuations in taxing districts--Entry in assessment records--Notice to taxing districts.
It shall be the duty of the county auditor, after receiving such statement from the Department of Revenue, to turn such statement over to the board of county commissioners, who, at its first meeting after receiving such statement, shall make and enter in the proper record an order stating and declaring the length of the main track of road, branches, and sidetracks and assessed valuation of such road, branches, and sidetracks lying within each township and lesser taxing district in the county through or into which such road or branches thereof run as fixed by the rate of assessment per mile as made by the Department of Revenue; and shall also enter in the proper record the assessment made by the Department of Revenue of the railroad property in such county located within the limits of each municipality transmitted to the city auditor or town clerk thereof, and the amounts so entered of record shall constitute the taxable value of such property for all taxable purposes. They shall transmit a copy of such order and record to the city auditor of each first or second class municipality, the clerk of each third class municipality or civil township, and the proper officer of each lesser taxing district and also to such railroad company.
Source:
SDC 1939, §57.1308; 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 28 - Taxation Of Railroad Operating Property › Section 10-28-19 - Railroad map filed with county auditor--Exemption of operating property from local assessment.

10-28-19. Railroad map filed with county auditor--Exemption of operating property from local assessment.
Every railroad company shall keep on file, with the county auditor of each county through or into which its line or lines of railroad run, a map showing correctly the right-of-way, length of sidetracks outside the corporate limits of municipalities, depot grounds, yard room, gravel or sand beds, and lands for snow protection, and lands otherwise actually and necessarily used by it in the maintenance and operation of its railway at the date of filing such map showing lots or parts of lots and blocks in municipalities and the number of acres in each government subdivision, and it shall be the duty of the county auditor to provide for the exception from assessment by the director of equalization of all such right-of-way, depot grounds, yard room, gravel or sand beds, and lands for snow protection, or land otherwise actually and necessarily used in the operation of its railway.
Source:
SL 1915, ch 100, §12; RC 1919, §6607; SL 1923, ch 112; SDC 1939, §57.1309; SL 1989, ch 82, §41; SL 1992, ch 60, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-20 - Notice to county auditor of deeds to railroads--Entry on railroad map.

10-28-20. Notice to county auditor of deeds to railroads--Entry on railroad map.
It shall be the duty of the register of deeds of the county to notify the county auditor of any deed to any railroad company for the right-of-way, depot grounds, yard room, gravel or sand beds, or lands for snow protection, that may be filed in his office for record so that the same may be entered by such county auditor on such map for the purposes mentioned in §10-28-19.
Source:
SL 1915, ch 100, §12; RC 1919, §6607; SL 1923, ch 112; SDC 1939, §57.1309.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-21 - Application of tax levies against railroad property--Extension in railroad tax book.

10-28-21. Application of tax levies against railroad property--Extension in railroad tax book.
All railroad property assessed by the Department of Revenue shall be taxable upon such assessment at the same rates and for the same purposes as the property of individuals within such counties, municipalities, civil townships, and lesser taxing districts. The proper officer of each taxing district shall certify to the county auditor the several amounts to be levied in such district, and the county auditor shall extend the taxes against such assessment in a book to be called the "railroad tax book," and shall transmit a copy of the taxes so extended to each railroad company.
Source:
SDC 1939, §57.1310; 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 28 - Taxation Of Railroad Operating Property › Section 10-28-21.2 - Tax credit for expenses of a capital nature incurred by public railroad or railway corporation--Application of credit.

10-28-21.2. Tax credit for expenses of a capital nature incurred by public railroad or railway corporation--Application of credit.
Any publicly operated railroad or railway corporation operating over rail lines owned by the publicly operated railroad or railway corporation located within this state may claim a credit against the tax levied on the rail lines for amounts that the railroad or railway corporation has certified as having been expended in the replacement, improvement, and repair of the rail lines. Only those expenses of a capital nature may be certified as an expense eligible for a credit pursuant to this section. The certification required by this section shall be on forms provided by the Department of Revenue. The labor and material expenses certified pursuant to this section shall be itemized separately by rail line and mile post locations. The credit provided in this section shall be applied proportionally across the railroad's entire mainline within this state, excluding any portion of the mainline that goes over ten million gross ton miles of revenue freight per mile annually in a calendar year. The credit shall be applied to tax liability over a three-year period in an amount equal to thirty-three and one-third percent the first year following certification; thirty-three and one-third percent of such an amount shall carry forward into the second year following certification; and thirty-three and one-third percent shall carry forward into the third year following certification. Each year's carryover shall be accumulated as a tax credit with other years' annual tax credits. No credit may be given for:
(1)The repair or replacement of railway line necessitated by washout, fire, or train derailment;
(2)Any portion of a project that is funded with state or federal grant funds or paid for by any third party; or
(3)Any expenses of a capital nature that are made on a segment of the rail line that exceeds ten million gross ton miles of revenue freight per mile in the previous calendar year.
Source:
SL 2003, ch 57, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2004, ch 88, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2014, ch 58, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-21.3 - Expenses of a capital nature defined.

10-28-21.3. Expenses of a capital nature defined.
Expenses of a capital nature contained in §10-28-21.2 are as defined in CFR 49 Parts 1200 through 1219 Subpart A Uniform Systems of Accounts for Railroad Companies, as amended through January 1, 2014, for Class 1 railroads or as defined in accordance with generally accepted accounting principles for regulated industries for Class 2 and Class 3 railroads.
Source:
SL 2004, ch 88, §2; SL 2014, ch 58, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-21.4 - Capital improvement plan required to claim tax credit.

10-28-21.4. Capital improvement plan required to claim tax credit.
Each year the railroad or railroad corporation requesting tax credits shall prepare a capital improvement plan detailing the proposed mainline and secondary line capital improvement projects including the project scope, estimated value, approximate scheduling of the projects, and the current category of the line on the railroad's system diagram map as provided in 49 CFR §1152.10 as of January 1, 2014. The plan shall be presented to the Department of Transportation by March first of each year for any capital improvement project for which a tax credit will be requested.
Source:
SL 2004, ch 88, §3; SL 2014, ch 58, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-21.5 - Notification of completion of capital project--Inspection and audit--Eligibility for credit--Administrative hearing.

10-28-21.5. Notification of completion of capital project--Inspection and audit--Eligibility for credit--Administrative hearing.
The railroad shall annually notify the Department of Transportation of completion of any capital project. However, if the cost of the capital project exceeds three hundred thousand dollars, the railroad shall notify the department immediately upon completion. The department may conduct a verification inspection of capital improvement project completion and may audit the capital improvement project according to South Dakota Department of Transportation Audit guidelines and the Federal-Aid Policy Guide 23 CFR Chapter 1, Subchapter B, Part 140, Subpart 1, as amended through January 1, 2014, to determine project value. The department shall report its findings to each county where the railroad has requested a tax credit. Only those capital expenses that have been claimed on the railroad's certification and verified by the department are eligible for a credit pursuant to §10-28-21.2. Any railroad aggrieved by the decision of the department concerning the eligibility of a claimed capital expenditure for the tax credit authorized by §10-28-21.2 is entitled to an administrative hearing conducted in accordance with the provisions of chapter 1-26.
Source:
SL 2004, ch 88, §4; SL 2014, ch 58, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-21.6 - Promulgation of rules on capital expense tax credits.

10-28-21.6. Promulgation of rules on capital expense tax credits.
The State Railroad Board shall, in accordance with chapter 1-26, promulgate rules establishing the form upon which a railroad shall submit verification information for capital expenses being claimed as tax credits authorized by §10-28-21.2, when the information is to be submitted, and the manner in which the certification is submitted.
Source:
SL 2004, ch 88, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-22 - Duplicate railroad tax book delivered to county treasurer--Collection and distribution of railroad taxes.

10-28-22. Duplicate railroad tax book delivered to county treasurer--Collection and distribution of railroad taxes.
The county auditor shall make and deliver a duplicate of such railroad tax book to the county treasurer, and the county treasurer shall be charged with the collection of such railroad taxes; and the amount due each municipality, civil township, or lesser taxing district shall be paid over when collected by the county treasurer to such municipality, township, or lesser taxing district.
Source:
SL 1915, ch 100, §10; RC 1919, §6605; SDC 1939, §57.1310; SL 1992, ch 60, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-23 - Collection of delinquent railroad taxes.

10-28-23. Collection of delinquent railroad taxes.
All laws relating to the enforcement of the payment of delinquent taxes shall be applicable to all taxes levied under the provisions of this chapter, and whenever any taxes levied under the provisions of this chapter shall become delinquent, the county treasurer having control of such delinquent taxes may proceed to collect the same in the same manner and with the same right and power as a sheriff under execution, except that no process shall be necessary to authorize him to sell engines, cars, or any rolling stock for collection of such taxes.
Source:
SL 1915, ch 100, §11; RC 1919, §6606; SDC 1939, §57.1311.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-24 - Exemption of railroad companies operating over state-owned rail lines.

10-28-24. Exemption of railroad companies operating over state-owned rail lines.
Any railroad company operating over state-owned rail lines while under contract to the state is exempt from the provisions of chapter 10-28 only for purposes of assessment and taxation of railroad property.
Source:
SL 1981, ch 331, §13.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 28 - Taxation Of Railroad Operating Property › Section 10-28-25 - Promulgation of rules concerning leased property.

10-28-25. Promulgation of rules concerning leased property.
The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the assessment and reporting of leased property.
Source:
SL 1995, ch 53, §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 29 - Taxation Of Airline Flight Property › Section 10-29-1 - Definition of terms.

10-29-1. Definition of terms.
Terms as used in this chapter mean:
(1)"Air commerce," the transportation by aircraft of persons or property for hire in interstate or international transportation on regularly scheduled flights;
(2)"Aircraft," any contrivance used or designed for navigation of, or flight in the air;
(3)"Airline company," any person who undertakes directly to engage in the business of air commerce;
(4)"Flight property," all aircraft fully equipped ready for flight used in air commerce;
(5)"Flight time," hours spent by aircraft in flight on regularly scheduled flights;
(6)"Person," any individual, corporation, limited liability company, firm, copartnership, company, or association and includes any guardian, trustee, personal representative, receiver, conservator, or any person acting in any fiduciary capacity therefor;
(7)"Secretary," the secretary of revenue.
Source:
SL 1961, ch 449, §1; SL 1994, ch 351, §15; 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 29 - Taxation Of Airline Flight Property › Section 10-29-2 - Department to assess flight property.

10-29-2. Department to assess flight property.
Flight property of airline companies operating in the state shall be assessed for the purpose of taxation by the Department of Revenue and not otherwise.
Source:
SL 1961, ch 449, §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 29 - Taxation Of Airline Flight Property › Section 10-29-3 - Annual report required of airline company--Date of filing--Contents.

10-29-3. Annual report required of airline company--Date of filing--Contents.
It shall be the duty of every airline company doing business in the state to furnish to the Department of Revenue on or before the first day of June of each year, a report under oath on forms furnished by the department according to instructions issued by the secretary of revenue with reference to property owned, leased or controlled on the first day of January of the year for which the report is made. Such report shall include the following: Name of company; nature of company; location of principal office; officers of company; annual financial statement; total tonnage of passengers, express and freight first received and finally discharged in the state; total hours flown by aircraft serving the state; total revenue ton miles in the state; total ton miles within and without the state; air flight property accounts by types of equipment; inventory of real and personal property by location, and original cost.
Source:
SL 1961, ch 449, §3; 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 29 - Taxation Of Airline Flight Property › Section 10-29-4 - Additional information in annual report--Blanks furnished.

10-29-4. Additional information in annual report--Blanks furnished.
Such other facts or information may be furnished as the company may deem material upon the question of its taxation within the state. The company shall furnish such other facts or information as the secretary of revenue shall call for. Blanks for making the statement required by §10-29-3 shall be prepared and furnished by the Department of Revenue.
Source:
SL 1961, ch 449, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 29 - Taxation Of Airline Flight Property › Section 10-29-5 - Extension of time for filing of report.

10-29-5. Extension of time for filing of report.
The secretary of revenue for good cause may extend the time for filing such report, provided, however, such extension shall not exceed thirty days.
Source:
SL 1961, ch 449, §6; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 29 - Taxation Of Airline Flight Property › Section 10-29-6 - Valuation by department on failure of company to make report--Notice to company.

10-29-6. Valuation by department on failure of company to make report--Notice to company.
If any airline company shall fail, refuse or neglect to make the report as required of it, the Department of Revenue shall proceed upon the best information available to make a statement for such company of the facts which should have been so reported, and shall notify such company by registered or certified mail of the determination in that regard.
Source:
SL 1961, ch 449, §5; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 29 - Taxation Of Airline Flight Property › Section 10-29-7 - Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence.

10-29-7. Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence.
The secretary of revenue may cause an examination to be made of the books of any airline company for the purpose of determining the accuracy and truth of any statements filed by such company; he shall have the power to require any officer or agent of the company to attend before the Department of Revenue and bring with him for inspection any books or papers of such company in his possession, custody, or control, and to testify under oath touching any matter relating to the business, property, moneys or credits, and the value thereof of such company; and the secretary of revenue or his deputy is authorized and empowered to administer such oath.
Source:
SL 1961, ch 449, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 29 - Taxation Of Airline Flight Property › Section 10-29-9 - Determination of value of flight property.

10-29-9. Determination of value of flight property.
In making such assessment, which is in reference to value and ownership on February first of the year for which the assessment is made, the secretary of revenue shall determine the fair market value of that flight property actually providing service in this state.
Source:
SL 1961, ch 449, §7; SL 1978, ch 80; SL 1989, ch 87, §12; SL 1996, ch 77, §2; SL 1997, ch 61, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 29 - Taxation Of Airline Flight Property › Section 10-29-9.1 - Assessment of flight property for certain turboprops and other propeller driven aircraft.

10-29-9.1. Assessment of flight property for certain turboprops and other propeller driven aircraft.
The flight property of an airline company that owns or leases aircraft the majority of which are turboprops and other propeller driven aircraft, and which provides, during six months or more of the year that the taxes are levied, scheduled passenger service to three or more airports inside or outside of this state that serve communities of one hundred thousand or less population, shall be assessed at fifty percent of its fair market value as provided in §10-29-9.
Source:
SL 1989, ch 98, §1; SL 1997, ch 61, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 29 - Taxation Of Airline Flight Property › Section 10-29-10 - Apportionment to state of total value of flight property--Ratios used.

10-29-10. Apportionment to state of total value of flight property--Ratios used.
The valuation of such flight property properly apportioned to this state shall be determined to be the proportion of the total valuation thereof, based on the average of the total of the following three ratios for each type of aircraft:
(1)That ratio which the total tonnage of passengers, express and freight first received by the airline company in this state during the preceding calendar year plus the total tonnage of passenger, express, and freight finally discharged by it within this state during the preceding calendar year bears to the total of such tonnage first received by the airline company or finally discharged by it, within and without this state during the preceding calendar year;
(2)That ratio which the flight time of all aircraft of the airline company on flights serving this state during the preceding calendar year bears to the total of such time in flight within and without this state during the preceding calendar year;
(3)That ratio which the number of revenue ton miles of passengers, mail, express, and freight flown by the airline company on flights serving this state during the preceding calendar year bears to the total number of such miles flown by it within and without this state during the preceding calendar year.
Source:
SL 1961, ch 449, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 29 - Taxation Of Airline Flight Property › Section 10-29-11 - Use of other methods of valuation and apportionment on petition by airline company.

10-29-11. Use of other methods of valuation and apportionment on petition by airline company.
Any airline aggrieved by the valuation of the flight property, or the application to its case of the apportionment methods prescribed by §10-29-10, may petition the secretary of revenue for determination of the valuation or the apportionment thereof to this state by the use of some other method. Thereupon, if the secretary finds that the application of the methods prescribed in §10-29-10 will result in inequities, he may determine the valuation, or apportionment thereof, by other methods if satisfied that such other methods will fairly reflect such valuation or apportionment thereof.
Source:
SL 1961, ch 449, §8; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 29 - Taxation Of Airline Flight Property › Section 10-29-12 - Notice to airline company of hearing--Equalization of assessment.

10-29-12. Notice to airline company of hearing--Equalization of assessment.
The Department of Revenue shall give notice by registered or certified mail to the office of any airline company making a return of property of the assessment made by it, and the notice shall fix a time, not less than ten days after the mailing thereof, when the airline company may appear before the secretary of revenue and be heard upon all matters relating to the assessment. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of the hearings. After the hearing, the secretary of revenue shall, on or before the fourth Monday in August, equalize the assessment and notify each company thereof by registered or certified mail.
Source:
SL 1961, ch 449, §9; SL 1987, ch 82, §9; SL 1995, ch 56, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 29 - Taxation Of Airline Flight Property › Section 10-29-14 - Application of average tax levy to assessed valuation of flight property.

10-29-14. Application of average tax levy to assessed valuation of flight property.
The secretary of revenue shall, after assessing airline flight property as provided in this chapter, compute a tax on that valuation by applying to that portion of the valuation which by law is subject to tax, the average tax levy which is obtained by dividing the total taxable valuation of all property for the preceding year within this state into the total of all state and local taxes levied within the state for the present year.
Source:
SL 1961, ch 449, §11; SL 1968, ch 262; SL 1970, ch 72; SL 1994, ch 73, §32; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 29 - Taxation Of Airline Flight Property › Section 10-29-15 - Allocation of tax proceeds to airports.

10-29-15. Allocation of tax proceeds to airports.
The taxes imposed by this chapter shall be allocated by the secretary of revenue to the airports where such airline companies make regularly scheduled landings and shall be used exclusively by such airports for airport purposes as determined by the local airport governing body and approved by the Department of Transportation. Allocation shall be as follows:
(1)Twenty-five percent of the total tax assessed from each airline company shall be allocated equally to each airport in this state served by such airline company;
(2)Seventy-five percent of the total tax assessed to each airline company shall be allocated to each airport in this state served by each airline company on the basis which that ratio of total tonnage of passengers, mail, express, and freight first received and finally discharged at each airport in this state by such airline company during the preceding calendar year bears to the total tonnage of passengers, mail, express and freight first received and finally discharged at all airports in this state served by such airline company during the preceding calendar year.
Source:
SL 1961, ch 449, §12; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 29 - Taxation Of Airline Flight Property › Section 10-29-16 - Certification to county auditors of taxes assessed on flight property--Date of payment.

10-29-16. Certification to county auditors of taxes assessed on flight property--Date of payment.
On or before the fourth Monday in August, the secretary of revenue shall transmit to the county auditor of each county in which there is located an airport being utilized in air commerce, as defined in §10-29-1, a certified list of all companies assessed under the provisions of this chapter for the current year, together with the valuations and taxes assessed in each case. Such taxes shall be due upon the first day of January next following the date of certification.
Source:
SL 1961, ch 449, §13; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 29 - Taxation Of Airline Flight Property › Section 10-29-16.1 - Reassessment and reapportionment after gross error.

10-29-16.1. Reassessment and reapportionment after gross error.
Whenever it is found by the Department of Revenue, charged with the assessment of airline flight property under the provisions of this chapter, that there has been a gross error in the report or assessment of an airline company which produces an inequality in the valuation or apportionment of the flight property of such company, at any time within three years after the date of assessment; the Department of Revenue shall reassess the said property and reapportion the same to the several municipalities involved, and certify the same thereto.
Source:
SL 1970, ch 80, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 29 - Taxation Of Airline Flight Property › Section 10-29-16.2 - Period allowed for adjustment after reassessment on gross error.

10-29-16.2. Period allowed for adjustment after reassessment on gross error.
Upon such reassessment and recertification to a municipality, the airline company shall be allowed a period as determined by the Department of Revenue of not to exceed five years to absorb such adjustment, as shall be equitable to the taxpayer and the municipality concerned.
Source:
SL 1970, ch 80, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 29 - Taxation Of Airline Flight Property › Section 10-29-17 - Collection of delinquent taxes.

10-29-17. Collection of delinquent taxes.
All laws relating to the enforcement of the payment of delinquent taxes, penalties, and interest shall be applicable to all taxes levied under the provisions of this chapter. Whenever any taxes levied under the provisions of this chapter shall become delinquent, the county treasurer having control of such delinquent taxes may proceed to collect the same in the same manner and with the same right and power as a sheriff under execution, except that no process shall be necessary to authorize him to sell flight property for collection of such taxes.
Source:
SL 1961, ch 449, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 29 - Taxation Of Airline Flight Property › Section 10-29-18 - Airline flight property tax in lieu of use tax.

10-29-18. Airline flight property tax in lieu of use tax.
The tax imposed by this chapter on aircraft is in lieu of the tax imposed by chapter 10-46 on tangible personal property that is used or consumed or stored for use and consumption in the service, repair, or maintenance of such aircraft.
Source:
SL 1997, ch 61, §14.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-1 - Annual report of gross receipts--Date of filing--Contents.

10-33-1. Annual report of gross receipts--Date of filing--Contents.
On April fifteenth of each year, each telephone company subject to the tax imposed by §10-33-21 shall file with the secretary of revenue on forms prescribed by the secretary a report of its gross receipts derived from the furnishing of the telephone and exchange service, rental and toll service, during the preceding calendar year. The report shall set forth the total gross receipts of the company in the State of South Dakota, together with the gross receipts within each school district in which the company operates. Each company shall furnish such other further information as the secretary shall from time to time require. The report shall be sworn to and verified by an officer of the company.
Source:
SL 1955, ch 423, §2; SDC Supp 1960, §57.1809; SL 1965, ch 287, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2011, ch 54, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-2 - Gross receipts defined.

10-33-2. Gross receipts defined.
The term, gross receipts, as used in this chapter means all earnings of a telephone company derived from the furnishing of such telephone and exchange service, rental and toll service, excluding receipts for capital stock issued, state sales and use taxes paid, federal excise taxes paid, uncollected bills, tolls not retained by a company and directory advertising receipts not retained by a company.
Source: SDC 1939, §57.1801 as enacted by SL 1965, ch 287, §1; SL 1983, ch 78.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-4 - Annual report of telephone company property--Date of filing.

10-33-4. Annual report of telephone company property--Date of filing.
The president, secretary, general manager, or superintendent of each telephone company not subject to the tax imposed by §10-33-21 shall furnish to the Department of Revenue on or before April fifteenth, each year, a report under oath, on the forms furnished and according to the instructions issued by the department, with reference to the property owned, leased, or controlled on December thirty-first of the preceding calendar year.
Source:
SDC 1939, §57.1802; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2011, ch 54, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-5 - Telephone lines listed in annual report--Description.

10-33-5. Telephone lines listed in annual report--Description.
With reference to property without the limits of municipalities, exclusive of all exchanges or central office equipment, the statement required by §10-33-4 shall show the following items:
(1)The counties of this state in which the company making the report owns or operates any line or lines, arranged in alphabetical order;
(2)The number of miles of pole lines, whether rural or toll or both and with a detailed description of the construction of such lines, and the cost of construction, together with the present or depreciated value of such line or lines in each county.
Source:
SL 1915, ch 100, §14; RC 1919, §6622; SDC 1939, §57.1802 (1); SL 1992, ch 60, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-6 - Telephone exchanges and other property listed in annual report--Description.

10-33-6. Telephone exchanges and other property listed in annual report--Description.
The report required by §10-33-4 shall give the following items of information concerning any and all exchanges owned or operated by the reporting company:
(1)The location of all exchanges in each county, with the names of the municipalities in each county and the counties arranged in alphabetical order;
(2)A description in detail of the construction and equipment of each exchange, with the cost of construction and equipment, and the present or depreciated value;
(3)A description of each tract or parcel of real estate and any and all buildings thereon, owned and used exclusively for telephone purposes, with the present cash value of each tract and improvements thereon;
(4)The present cash value of any and all franchises or permits under which the reporting company does business in any municipality;
(5)All other property used exclusively in the operation and maintenance of the telephone business of the reporting company.
Source:
SL 1915, ch 100, §14; RC 1919, §6622; SDC 1939, §57.1802 (2); SL 1992, ch 60, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-7 - Capitalization and financial data listed in annual report.

10-33-7. Capitalization and financial data listed in annual report.
The report required by §10-33-4 shall show the following details concerning the financial organization and operation of the company:
(1)The amount of capital stock authorized and the amount issued as preferred stock or as common stock, with the present actual cash value of the same;
(2)All assets and liabilities;
(3)All receipts and disbursements.
Source:
SL 1915, ch 100, §14; RC 1919, §6622; SDC 1939, §57.1802 (3).
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-8 - Additional information given in annual report.

10-33-8. Additional information given in annual report.
The statement required by §10-33-4 shall include such other facts and information as the Department of Revenue may require.
Source:
SDC 1939, §57.1802 (4); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-9 - Addition to assessable value for failure to file report.

10-33-9. Addition to assessable value for failure to file report.
In case any telephone company fails to make the report required by §10-33-4, on or before April fifteenth of each year, the Department of Revenue in its discretion may add twenty-five percent to the assessable value of the property of such company.
Source:
SDC 1939, §57.1802; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-10 - Operating property assessed for taxation by department.

10-33-10. Operating property assessed for taxation by department.
All property, real and personal, which is actually and necessarily used in providing telephone and exchange service comprising rental and toll service by means of wired circuits and otherwise in this state, and which belongs to any telephone company in this state which is not subject to the tax imposed by §10-33-21 shall be assessed for the purpose of taxation by the Department of Revenue, and not otherwise.
Source:
SDC 1939, §57.1801; SL 1941, ch 341; SL 1965, ch 287, §1; SL 1974, ch 94, §3; SL 1998, ch 67, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2011, ch 54, §4.