South Dakota Statutes
§ 10-52-14 — Transportation of property and passengers within single municipality subject to tax.
South Dakota § 10-52-14
This text of South Dakota § 10-52-14 (Transportation of property and passengers within single municipality subject to tax.) 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 § 10-52-14 (2026).
Text
For the purposes of the tax imposed by this chapter, the transportation of tangible personal property and passengers shall be taxed only if the origins and destination of the property or passenger are within the same municipality.
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Legislative History
SL 2002, ch 64, § 44.
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Bluebook (online)
South Dakota § 10-52-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-52-14.