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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-33-15

Notice of assessment and hearing date before secretary of revenue

Official textsdlegislature.gov

After the assessment is made on each company not subject to the tax imposed by § 10-33-21 , the Department of Revenue shall give notice by mail to the officers of each telephone company making return to the department, setting out the assessment and fixing a date at least ten days in advance when the representatives of any telephone company, so desiring, may appear before the secretary of revenue and be heard in all matters relating to the correctness of the assessment of the property of the company. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of the hearings.

Last amended: Source: SDC 1939, § 57.1804; SL 1987, ch 82 , § 10; SL 1995, ch 56 , § 4; 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 , § 8.

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In this chapter (40 sections)
  1. 10-33-1 · Annual report of gross receipts--Date of filing--Contents
  2. 10-33-2 · Gross receipts defined
  3. 10-33-3 · 10-33-3. Repealed by SL 2011, ch 54, § 2
  4. 10-33-4 · Annual report of telephone company property--Date of filing
  5. 10-33-5 · Telephone lines listed in annual report--Description
  6. 10-33-6 · Telephone exchanges and other property listed in annual…
  7. 10-33-7 · Capitalization and financial data listed in annual report
  8. 10-33-8 · Additional information given in annual report
  9. 10-33-9 · Addition to assessable value for failure to file report
  10. 10-33-10 · Operating property assessed for taxation by department
  11. 10-33-11 · Time of property assessment--Information to be considered
  12. 10-33-12 · 10-33-12. Repealed by SL 1998, ch 67, § 2
  13. 10-33-13 · Separate valuation of exchanges outside municipalities
  14. 10-33-14 · Public Utilities Commission to provide information for…
  15. 10-33-15 · Notice of assessment and hearing date before secretary of…
  16. 10-33-16 · Equalization of assessments--Notice to…
  17. 10-33-17 · Rates of taxation applied to telephone property
  18. 10-33-18 · Extension of taxes to tax book--Duplicate to county…
  19. 10-33-19 · Collection of delinquent taxes
  20. 10-33-20 · Distribution of tax proceeds--Tax receipt
  21. 10-33-21 · Companies providing local exchange telephone service taxed…
  22. 10-33-22 · Definition of company
  23. 10-33-23 · 10-33-23. Repealed by SL 2011, ch 54, § 12
  24. 10-33-24 · Determination and certification of gross receipts tax…
  25. 10-33-25 · Time of payment of gross receipts tax
  26. 10-33-26 · Gross receipts tax in lieu of tax on operating…
  27. 10-33-27 · Penalties for delinquency or failure to report--Collection…
  28. 10-33-28 · 10-33-28. Repealed by SL 2007, ch 52, § 3
  29. 10-33-29 · Local taxation of nonoperating property permitted
  30. 10-33-30 · Municipally owned utilities exempt
  31. 10-33A-1 · Definitions
  32. 10-33A-2 · "Telecommunications service" defined
  33. 10-33A-3 · Gross receipts defined
  34. 10-33A-4 · Tax imposed on gross receipts of certain telecommunications…
  35. 10-33A-5 · 10-33A-5. Repealed by SL 2005, ch 65, § 4, eff. March 7, 2005
  36. 10-33A-6 · 10-33A-6. Repealed by SL 2005, ch 65, § 5, eff. March 7, 2005
  37. 10-33A-7 · Companies subject to tax to apply for tax license--Contents
  38. 10-33A-8 · Issuance of tax license--Validity
  39. 10-33A-9 · Refusal of tax license to persons delinquent on other state…
  40. 10-33A-10 · 10-33A-10. Repealed by SL 2006, ch 61, § 7, eff. Feb. 6,…
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