South Dakota Statutes
§ 10-33A-8 — Issuance of tax license--Validity.
South Dakota § 10-33A-8
This text of South Dakota § 10-33A-8 (Issuance of tax license--Validity.) 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-8 (2026).
Text
The secretary shall grant and issue to each applicant a telecommunications gross receipts tax license. A license is not assignable and is valid only for the telecommunications company to which it was issued. Any license issued is valid and effective without further payment of fees until canceled or revoked.
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Related
Dakota Systems, Inc. v. Viken
2005 SD 27 (South Dakota Supreme Court, 2005)
Legislative History
SL 2003, ch 58, § 8.
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
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Bluebook (online)
South Dakota § 10-33A-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-33A-8.