§ 10-33-6 — Telephone exchanges and other property listed in annual report--Description.

South Dakota § 10-33-6

• Jurisdiction: South Dakota
• Title 10: TAXATION
• Ch. 10-32: TAXATION OF TELEPHONE COMPANIES

Text

The report required by § 10-33-4 shall give the following items of information concerning any and all exchanges owned or operated by the reporting company: (1) The location of all exchanges in each county, with the names of the municipalities in each county and the counties arranged in alphabetical order; (2) A description in detail of the construction and equipment of each exchange, with the cost of construction and equipment, and the present or depreciated value; (3) A description of each tract or parcel of real estate and any and all buildings thereon, owned and used exclusively for telephone purposes, with the present cash value of each tract and improvements thereon; (4) The present cash value of any and all franchises or permits under which the reporting company does business in any municipality; (5) All other property used exclusively in the operation and maintenance of the telephone business of the reporting company.

Legislative History

SL 1915, ch 100, § 14; RC 1919, § 6622; SDC 1939, § 57.1802 (2); SL 1992, ch 60, § 2.