Section 10-33-24 - Determination and certification of gross receipts tax payable to school districts. - South Dakota Statutes

10-33-24. Determination and certification of gross receipts tax payable to school districts. The secretary of revenue and regulation shall compute and determine the amount of tax to be paid by each company as provided in § 10-33-21. The secretary shall on or before July first of each year certify to each school district in the state in which the company operates the amount of the tax to be paid to the school district on the basis of the gross receipts received by the company in each school district.

Source: SL 1955, ch 423, § 3; SDC Supp 1960, § 57.1810; SL 1965, ch 287, § 4; SL 2003, ch 272, § 82; SL 2007, ch 52, § 1.