Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 33 - TAXATION OF TELEPHONE COMPANIES
Section 10-33-24 - Determination and certification of gross receipts tax payable to school districts

S.D. Codified Laws § 10-33-24

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Current through the 2024 Legislative Session
Section 10-33-24 - Determination and certification of gross receipts tax payable to school districts

The secretary of revenue shall compute and determine the amount of tax to be paid by each company as provided in § 10-33-21. The secretary shall on or before July first of each year certify to each school district in the state in which the company operates the amount of the tax to be paid to the school district on the basis of the gross receipts received by the company in each school district.

SDCL 10-33-24

SL 1955, ch 423, § 3; SDC Supp 1960, § 57.1810; SL 1965, ch 287, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 52, §1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.