South Dakota Statutes

§ 10-33A-8 — Issuance of tax license--Validity.

South Dakota·Title 10 TAXATION·Ch. 10-32 TAXATION OF TELECOMMUNICATIONS COMPANIES
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)
12 case citations

Legislative History

SL 2003, ch 58, § 8.

Nearby Sections

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