South Dakota Statutes

§ 10-33-20 — Distribution of tax proceeds--Tax receipt.

South Dakota § 10-33-20
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-32TAXATION OF TELEPHONE COMPANIES

This text of South Dakota § 10-33-20 (Distribution of tax proceeds--Tax receipt.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-33-20 (2026).

Text

When taxes on telephone property located within a municipality are collected, the amount due each municipality, or school district shall be paid over by the county treasurer to the treasurer of such municipality, or school district and the treasurer shall credit the remainder to the several state and county funds. When collecting taxes on property located without the corporate limits of any municipality, the treasurer shall use a tax receipt to be called the "telephone tax receipt," and shall credit the proper amount to the state funds and the balance to the county general fund.

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Legislative History

SL 1915, ch 100, § 19; RC 1919, § 6627; SDC 1939, § 57.1806; SL 1992, ch 60, § 2.

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Bluebook (online)
South Dakota § 10-33-20, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-33-20.