Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-33A-14

Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax

Official textsdlegislature.gov

Any refund or allowance made by any telecommunication service or any amount written off the books of a telecommunications company reporting financial information on an accrual basis may be reported as an uncollectible debt and deducted from the gross receipts of any telecommunications service. If any uncollectible debt is subsequently collected, the amount is subject to the telecommunications gross receipts tax and shall be reported to the department in the month of collection.

Last amended: Source: SL 2003, ch 58 , § 14.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 10-33-11 · Time of property assessment--Information to be considered
  2. 10-33-12 · 10-33-12. Repealed by SL 1998, ch 67, § 2
  3. 10-33-13 · Separate valuation of exchanges outside municipalities
  4. 10-33-14 · Public Utilities Commission to provide information for…
  5. 10-33-15 · Notice of assessment and hearing date before secretary of…
  6. 10-33-16 · Equalization of assessments--Notice to…
  7. 10-33-17 · Rates of taxation applied to telephone property
  8. 10-33-18 · Extension of taxes to tax book--Duplicate to county…
  9. 10-33-19 · Collection of delinquent taxes
  10. 10-33-20 · Distribution of tax proceeds--Tax receipt
  11. 10-33-21 · Companies providing local exchange telephone service taxed…
  12. 10-33-22 · Definition of company
  13. 10-33-23 · 10-33-23. Repealed by SL 2011, ch 54, § 12
  14. 10-33-24 · Determination and certification of gross receipts tax…
  15. 10-33-25 · Time of payment of gross receipts tax
  16. 10-33-26 · Gross receipts tax in lieu of tax on operating…
  17. 10-33-27 · Penalties for delinquency or failure to report--Collection…
  18. 10-33-28 · 10-33-28. Repealed by SL 2007, ch 52, § 3
  19. 10-33-29 · Local taxation of nonoperating property permitted
  20. 10-33-30 · Municipally owned utilities exempt
  21. 10-33A-1 · Definitions
  22. 10-33A-2 · "Telecommunications service" defined
  23. 10-33A-3 · Gross receipts defined
  24. 10-33A-4 · Tax imposed on gross receipts of certain telecommunications…
  25. 10-33A-5 · 10-33A-5. Repealed by SL 2005, ch 65, § 4, eff. March 7, 2005
  26. 10-33A-6 · 10-33A-6. Repealed by SL 2005, ch 65, § 5, eff. March 7, 2005
  27. 10-33A-7 · Companies subject to tax to apply for tax license--Contents
  28. 10-33A-8 · Issuance of tax license--Validity
  29. 10-33A-9 · Refusal of tax license to persons delinquent on other state…
  30. 10-33A-10 · 10-33A-10. Repealed by SL 2006, ch 61, § 7, eff. Feb. 6,…
  31. 10-33A-11 · 10-33A-11. Repealed by SL 2010, ch 69, § 3
  32. 10-33A-12 · Appeal
  33. 10-33A-13 · 10-33A-13. Repealed by SL 2010, ch 69, § 4
  34. 10-33A-14 · Uncollectible debts may be deducted from gross…
  35. 10-33A-15 · Records to be kept by company--Subject to…
  36. 10-33A-16 · Promulgation of rules--Scope
  37. 10-33A-17 · Violation of chapter as criminal offense--Classification
  38. 10-33A-18 · Personal liability of officers, managers, or partners of…
  39. 10-33A-19 · Certain property of telecommunications company exempt from…
  40. 10-33A-20 · Chapter not applicable to certain tax-exempt property
Full table of contents →