Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 33 - TAXATION OF TELEPHONE COMPANIES
Section 10-33-10 - Operating property assessed for taxation by department

S.D. Codified Laws § 10-33-10

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Current through the 2024 Legislative Session
Section 10-33-10 - Operating property assessed for taxation by department

All property, real and personal, which is actually and necessarily used in providing telephone and exchange service comprising rental and toll service by means of wired circuits and otherwise in this state, and which belongs to any telephone company in this state which is not subject to the tax imposed by § 10-33-21 shall be assessed for the purpose of taxation by the Department of Revenue, and not otherwise.

SDCL 10-33-10

SDC 1939, § 57.1801; SL 1941, ch 341; SL 1965, ch 287, § 1; SL 1974, ch 94, § 3; SL 1998, ch 67, §1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 54, §4.