South Dakota Statutes
§ 10-52-14 — Transportation of property and passengers within single municipality subject to tax.
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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South Dakota § 10-52-14 (Transportation of property and passengers within single municipality subject to tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2002, ch 64, § 44.
Nearby Sections
15
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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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