South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-37-5
Additional information required by secretary
Official textsdlegislature.gov
The secretary of revenue may demand, in writing, detailed, explanatory and amended statements of any of the items mentioned in §§ 10-37-3 and 10-37-4 or any other item deemed to be important, to be furnished it by such pipeline company within thirty days from such demand in such form as the secretary of revenue may designate, which shall be verified as required for the original statement. The returns, both original and amended, shall show such other facts as the secretary of revenue, in writing, shall require.
Source: view the official text
In this chapter (16 sections)
- 10-37-1 · Common carriers subject to tax
- 10-37-2 · Pipeline company defined
- 10-37-3 · Annual statement required of pipeline companies--Date of…
- 10-37-4 · Statement required annually as to real estate owned or used
- 10-37-5 · Additional information required by secretary
- 10-37-6 · Accounting rules prescribed by department
- 10-37-7 · Information used by department on failure of company to file…
- 10-37-8 · Property subject to assessment--Earnings and other evidence…
- 10-37-9 · Determination and transmittal to county auditors of property…
- 10-37-10 · County commissioners' allocation of assessed valuation to…
- 10-37-11 · Map of lines filed with county auditor--Use in allocating…
- 10-37-12 · Assessment of private pipelines--Annual statement by owner
- 10-37-13 · Determination and transmittal to county auditors of private…
- 10-37-14 · Local assessment of oil company property other than pipelines
- 10-37-15 · Collection of delinquent taxes--Action in circuit court
- 10-37-16 · Exemption of gas companies otherwise taxed