South Dakota Statutes
§ 10-33A-1 — Definitions.
South Dakota § 10-33A-1
This text of South Dakota § 10-33A-1 (Definitions.) 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 § 10-33A-1 (2026).
Text
Terms used in this chapter mean:
(1)"Department," the South Dakota Department of Revenue;
(2)"Engaging in business," carrying on or causing to be carried on any activity with the purpose of direct or indirect benefit;
(3)"Secretary," the secretary of the Department of Revenue;
(4)"Telecommunications company," any person, as defined by § 2-14-2 , trustee, lessee, receiver, or municipality providing any telecommunications service as defined in § 10-33A-2 ;
(5)"Telecommunications gross receipts tax," the gross receipts tax imposed by this chapter.
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Legislative History
SL 2003, ch 58, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-33A-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-33A-1.