South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-33A-7
Companies subject to tax to apply for tax license--Contents
Any telecommunications company engaging in a business in this state whose gross receipts from telecommunications services are subject to the telecommunications gross receipts tax shall file with the department, an application for a telecommunications gross receipts tax license. An application for a license shall be made upon a form prescribed by the secretary and shall set forth the name under which the applicant transacts or intends to transact business, the location of the place of business, and such other information as the secretary may require. The application shall be signed by the owner, if a natural person; in the case of an association or partnership, by a member or partner thereof; or in the case of a corporation or a municipality, by an executive officer thereof or some person specifically authorized by the corporation or the municipality to sign the application, to which shall be attached the written evidence of the person's authority.
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In this chapter (40 sections)
- 10-33-11 · Time of property assessment--Information to be considered
- 10-33-12 · 10-33-12. Repealed by SL 1998, ch 67, § 2
- 10-33-13 · Separate valuation of exchanges outside municipalities
- 10-33-14 · Public Utilities Commission to provide information for…
- 10-33-15 · Notice of assessment and hearing date before secretary of…
- 10-33-16 · Equalization of assessments--Notice to…
- 10-33-17 · Rates of taxation applied to telephone property
- 10-33-18 · Extension of taxes to tax book--Duplicate to county…
- 10-33-19 · Collection of delinquent taxes
- 10-33-20 · Distribution of tax proceeds--Tax receipt
- 10-33-21 · Companies providing local exchange telephone service taxed…
- 10-33-22 · Definition of company
- 10-33-23 · 10-33-23. Repealed by SL 2011, ch 54, § 12
- 10-33-24 · Determination and certification of gross receipts tax…
- 10-33-25 · Time of payment of gross receipts tax
- 10-33-26 · Gross receipts tax in lieu of tax on operating…
- 10-33-27 · Penalties for delinquency or failure to report--Collection…
- 10-33-28 · 10-33-28. Repealed by SL 2007, ch 52, § 3
- 10-33-29 · Local taxation of nonoperating property permitted
- 10-33-30 · Municipally owned utilities exempt
- 10-33A-1 · Definitions
- 10-33A-2 · "Telecommunications service" defined
- 10-33A-3 · Gross receipts defined
- 10-33A-4 · Tax imposed on gross receipts of certain telecommunications…
- 10-33A-5 · 10-33A-5. Repealed by SL 2005, ch 65, § 4, eff. March 7, 2005
- 10-33A-6 · 10-33A-6. Repealed by SL 2005, ch 65, § 5, eff. March 7, 2005
- 10-33A-7 · Companies subject to tax to apply for tax license--Contents
- 10-33A-8 · Issuance of tax license--Validity
- 10-33A-9 · Refusal of tax license to persons delinquent on other state…
- 10-33A-10 · 10-33A-10. Repealed by SL 2006, ch 61, § 7, eff. Feb. 6,…
- 10-33A-11 · 10-33A-11. Repealed by SL 2010, ch 69, § 3
- 10-33A-12 · Appeal
- 10-33A-13 · 10-33A-13. Repealed by SL 2010, ch 69, § 4
- 10-33A-14 · Uncollectible debts may be deducted from gross…
- 10-33A-15 · Records to be kept by company--Subject to…
- 10-33A-16 · Promulgation of rules--Scope
- 10-33A-17 · Violation of chapter as criminal offense--Classification
- 10-33A-18 · Personal liability of officers, managers, or partners of…
- 10-33A-19 · Certain property of telecommunications company exempt from…
- 10-33A-20 · Chapter not applicable to certain tax-exempt property