South Dakota § 10-38-1 Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.

South Dakota Statutes

§ 10-38-1 — Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.

South Dakota § 10-38-1

Title 10TAXATION

Ch. 10-36AADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS

This text of South Dakota § 10-38-1 (Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.) 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 § 10-38-1 (2026).

Text

All utilities assessed by the Department of Revenue shall have an opportunity for a hearing before the department during the months of June and July, for the purpose of determining the fair market value of the utilities or of obtaining additional information or of making corrections on the reports of utilities as previously submitted. The hearings prescribed by this section shall be held upon ten days' notice to the utility concerned and subsequent to the hearing the Department of Revenue shall notify the company, in writing, of the amount of its taxable gross receipts or fair market value for the year.

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All utilities assessed by the Department of Revenue shall have an opportunity for a hearing before the department during the months of June and July, for the purpose of determining the fair market value of the utilities or of obtaining additional information or of making corrections on the reports of utilities as previously submitted. The hearings prescribed by this section shall be held upon ten days' notice to the utility concerned and subsequent to the hearing the Department of Revenue shall notify the company, in writing, of the amount of its taxable gross receipts or fair market value for the year.