South Dakota Statutes
§ 10-38-8 — Addition to assessment or tax for failure of utility to make report.
South Dakota·Title 10 TAXATION·Ch. 10-36A ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
In addition to such penalties, the Department of Revenue may, in its discretion, add twenty-five percent to the assessable value or the amount of taxation due from such company for failure to make the report or statement required on the specified date.
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South Dakota § 10-38-8 (Addition to assessment or tax for failure of utility to make report.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SDC 1939, § 57.9917; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
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§ 10-1-1.1
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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
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Standard real estate appraisal manual.