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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-33-27

Penalties for delinquency or failure to report--Collection by distress and sale

Official textsdlegislature.gov

If the tax levied under § 10-33-21 is not paid on the due date a penalty of up to five percent of the amount of the tax may be imposed for each month of delinquency, and if any telephone company fails to report its gross receipts to the secretary of revenue, the company may be penalized up to twenty-five percent of the tax due. Such tax may be enforced and collected by distress and sale of the personal and real property of such company in the same manner as is now provided for the collection of real property taxes and mobile home taxes pursuant to chapter 10-22 . The tax levied under § 10-33-21 shall be administered pursuant to chapter 10-59 , unless a contrary provision in this chapter applies.

Last amended: Source: SL 1955, ch 423 , § 4; SDC Supp 1960, § 57.1811; SL 1965, ch 287 , § 5; SL 1992, ch 80 , § 205; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 89 , § 3; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-33-7 · Capitalization and financial data listed in annual report
  2. 10-33-8 · Additional information given in annual report
  3. 10-33-9 · Addition to assessable value for failure to file report
  4. 10-33-10 · Operating property assessed for taxation by department
  5. 10-33-11 · Time of property assessment--Information to be considered
  6. 10-33-12 · 10-33-12. Repealed by SL 1998, ch 67, § 2
  7. 10-33-13 · Separate valuation of exchanges outside municipalities
  8. 10-33-14 · Public Utilities Commission to provide information for…
  9. 10-33-15 · Notice of assessment and hearing date before secretary of…
  10. 10-33-16 · Equalization of assessments--Notice to…
  11. 10-33-17 · Rates of taxation applied to telephone property
  12. 10-33-18 · Extension of taxes to tax book--Duplicate to county…
  13. 10-33-19 · Collection of delinquent taxes
  14. 10-33-20 · Distribution of tax proceeds--Tax receipt
  15. 10-33-21 · Companies providing local exchange telephone service taxed…
  16. 10-33-22 · Definition of company
  17. 10-33-23 · 10-33-23. Repealed by SL 2011, ch 54, § 12
  18. 10-33-24 · Determination and certification of gross receipts tax…
  19. 10-33-25 · Time of payment of gross receipts tax
  20. 10-33-26 · Gross receipts tax in lieu of tax on operating…
  21. 10-33-27 · Penalties for delinquency or failure to report--Collection…
  22. 10-33-28 · 10-33-28. Repealed by SL 2007, ch 52, § 3
  23. 10-33-29 · Local taxation of nonoperating property permitted
  24. 10-33-30 · Municipally owned utilities exempt
  25. 10-33A-1 · Definitions
  26. 10-33A-2 · "Telecommunications service" defined
  27. 10-33A-3 · Gross receipts defined
  28. 10-33A-4 · Tax imposed on gross receipts of certain telecommunications…
  29. 10-33A-5 · 10-33A-5. Repealed by SL 2005, ch 65, § 4, eff. March 7, 2005
  30. 10-33A-6 · 10-33A-6. Repealed by SL 2005, ch 65, § 5, eff. March 7, 2005
  31. 10-33A-7 · Companies subject to tax to apply for tax license--Contents
  32. 10-33A-8 · Issuance of tax license--Validity
  33. 10-33A-9 · Refusal of tax license to persons delinquent on other state…
  34. 10-33A-10 · 10-33A-10. Repealed by SL 2006, ch 61, § 7, eff. Feb. 6,…
  35. 10-33A-11 · 10-33A-11. Repealed by SL 2010, ch 69, § 3
  36. 10-33A-12 · Appeal
  37. 10-33A-13 · 10-33A-13. Repealed by SL 2010, ch 69, § 4
  38. 10-33A-14 · Uncollectible debts may be deducted from gross…
  39. 10-33A-15 · Records to be kept by company--Subject to…
  40. 10-33A-16 · Promulgation of rules--Scope
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