South Dakota Statutes

§ 10-33-24 — Determination and certification of gross receipts tax payable to school districts.

South Dakota·Title 10 TAXATION·Ch. 10-32 TAXATION OF TELEPHONE COMPANIES
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.

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South Dakota § 10-33-24 (Determination and certification of gross receipts tax payable to school districts.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

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.

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