10-33-24 Determination and certification of gross receipts tax payable to school districts. 10-33-25 Time of payment of gross receipts tax. 10-33-26 Gross receipts tax in lieu of tax on operating property--Sales and use taxes. 10-33-27 Penalties for delinquency or failure to report--Collection by distress and sale. 10-33-28
Repealed by SL 2011, ch 54 , § 12
SDCL § 10-33-23 — under TAXATION OF TELEPHONE COMPANIES.
SDCL § 10-33-23