Repealed by SL 2010, ch 69 , § 4

SDCL § 10-33A-13 — under TAXATION OF TELECOMMUNICATIONS COMPANIES.

SDCL § 10-33A-13

10-33A-14 Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax. 10-33A-15 Records to be kept by company--Subject to inspection--Retention period. 10-33A-16 Promulgation of rules--Scope. 10-33A-17 Violation of chapter as criminal offense--Classification. 10-33A-18 Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt. 10-33A-19 Certain property of telecommunications company exempt from property taxes. 10-33A-20 Chapter not applicable to certain tax-exempt property.