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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-33A-16

Promulgation of rules--Scope

Official textsdlegislature.gov

The secretary may promulgate rules, pursuant to chapter 1-26 , concerning:

# (1)

Telecommunications tax licensing, including bonding and filing license applications;

# (2)

The filing of returns and payment of the tax;

# (3)

Determining the application of the telecommunications tax and exemptions;

# (4)

Taxpayer record - keeping requirements; and

# (5)

Determining auditing methods.

Last amended: Source: SL 2003, ch 58 , § 16.

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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 Repealed by SL 1998, ch 67, § 2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 Repealed by SL 2011, ch 54, § 12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 Repealed by SL 2007, ch 52, § 3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 Repealed by SL 2005, ch 65, § 4, eff.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 Repealed by SL 2005, ch 65, § 5, eff.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
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