South Dakota Statutes
§ 10-33-9 — Addition to assessable value for failure to file report.
South Dakota § 10-33-9
This text of South Dakota § 10-33-9 (Addition to assessable value for failure to file report.) 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 § 10-33-9 (2026).
Text
In case any telephone company fails to make the report required by § 10-33-4 , on or before April fifteenth of each year, the Department of Revenue in its discretion may add twenty-five percent to the assessable value of the property of such company.
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Legislative History
SDC 1939, § 57.1802; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
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Bluebook (online)
South Dakota § 10-33-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-33-9.