South Dakota § 10-33-27 Penalties for delinquency or failure to report--Collection by distress and sale.

South Dakota Statutes

§ 10-33-27 — Penalties for delinquency or failure to report--Collection by distress and sale.

South Dakota § 10-33-27

Title 10TAXATION

Ch. 10-32TAXATION OF TELEPHONE COMPANIES

This text of South Dakota § 10-33-27 (Penalties for delinquency or failure to report--Collection by distress and sale.) 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 § 10-33-27 (2026).

Text

If the tax levied under § 10-33-21 is not paid on the due date a penalty of up to five percent of the amount of the tax may be imposed for each month of delinquency, and if any telephone company fails to report its gross receipts to the secretary of revenue, the company may be penalized up to twenty-five percent of the tax due. Such tax may be enforced and collected by distress and sale of the personal and real property of such company in the same manner as is now provided for the collection of real property taxes and mobile home taxes pursuant to chapter 10-22 . The tax levied under § 10-33-21 shall be administered pursuant to chapter 10-59 , unless a contrary provision in this chapter applies.

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If the tax levied under § 10-33-21 is not paid on the due date a penalty of up to five percent of the amount of the tax may be imposed for each month of delinquency, and if any telephone company fails to report its gross receipts to the secretary of revenue, the company may be penalized up to twenty-five percent of the tax due. Such tax may be enforced and collected by distress and sale of the personal and real property of such company in the same manner as is now provided for the collection of real property taxes and mobile home taxes pursuant to chapter 10-22 . The tax levied under § 10-33-21 shall be administered pursuant to chapter 10-59 , unless a contrary provision in this chapter applies.

Legislative History

SL 1955, ch 423, § 4; SDC Supp 1960, § 57.1811; SL 1965, ch 287, § 5; SL 1992, ch 80, § 205; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 89, § 3; SL 2011, ch 1 (Ex. Ord.