South Dakota Statutes
§ 10-33A-15 — Records to be kept by company--Subject to inspection--Retention period.
South Dakota § 10-33A-15
This text of South Dakota § 10-33A-15 (Records to be kept by company--Subject to inspection--Retention period.) 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-15 (2026).
Text
Any telecommunications company subject to the telecommunications gross receipts tax shall keep records of all receipts and telecommunications service sales. The records are, at all times during business hours of the day, subject to inspection by the department to determine the amount of tax due. The records shall be preserved for a period of three years unless the secretary, in writing, authorized their destruction or disposal at an earlier date.
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Related
Dakota Systems, Inc. v. Viken
2005 SD 27 (South Dakota Supreme Court, 2005)
Legislative History
SL 2003, ch 58, § 15.
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-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-33A-15.