STATE STATUTES & CODES
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
SOUTH DAKOTA STATUTES AND CODES
Chapter 33A - Taxation Of Telecommunications Companies
- Section 10-33A-1 - Definitions.
- Section 10-33A-2 - "Telecommunications service" defined.
- Section 10-33A-3 - "Gross receipts" defined.
- Section 10-33A-4 - Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.
- Section 10-33A-5 - Repealed.
- Section 10-33A-5.1 - Disposition of revenues--County telecommunications gross receipts fund created.
- Section 10-33A-6 - Repealed.
- Section 10-33A-6.1 - Distribution of moneys.
- Section 10-33A-7 - Companies subject to tax to apply for tax license--Contents.
- Section 10-33A-8 - Issuance of tax license--Validity.
- Section 10-33A-9 - Refusal of tax license to persons delinquent on other state taxes--Bond or securitymay be required.
- Section 10-33A-10 - Repealed.
- Section 10-33A-10.1 - Filing return and remitting tax--Time for filing and remittance--Extension--Penaltyfor untimely return or remittance.
- Section 10-33A-11 - Repealed.
- Section 10-33A-12 - Appeal.
- Section 10-33A-13 - Repealed.
- Section 10-33A-14 - Uncollectible debts may be deducted from gross receipts--Subsequent collectionsubject to tax.
- Section 10-33A-15 - Records to be kept by company--Subject to inspection--Retention period.
- Section 10-33A-16 - Promulgation of rules--Scope.
- Section 10-33A-17 - Violation of chapter as criminal offense--Classification.
- Section 10-33A-18 - Personal liability of officers, managers, or partners of entity failing to file returns orpay tax--Security in lieu of liability--Bonded municipal officials exempt.
- Section 10-33A-19 - Certain property of telecommunications company exempt from property taxes.
South Dakota Forms by Issue
South Dakota Court Forms
South Dakota Law
South Dakota State Laws
South Dakota Tax
South Dakota Agencies
South Dakota Court Map
Tips