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U.S. State Codes
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South-Dakota
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Title 10 - Taxation
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Chapter 52 - Uniform Municipal Non-Ad Valorem T...
Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law
§ 10-52-1 "Non-ad valorem tax" defined.
§ 10-52-1.1 Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
§ 10-52-2 Imposition of tax--Conformance to state sales and use tax--Rate.
§ 10-52-2.1 Repealed.
§ 10-52-2.2 Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.
§ 10-52-2.3 Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
§ 10-52-2.4 Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.
§ 10-52-2.5 Repealed.
§ 10-52-2.6 Repealed.
§ 10-52-2.7 Materials incorporated in construction work--Restriction on application of rate increase.
§ 10-52-2.8 Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
§ 10-52-2.9 Repealed.
§ 10-52-2.10 Issuance of municipal non-ad valorem tax revenue bonds.
§ 10-52-2.11 Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.
§ 10-52-3 Referendum procedure--Certain municipalities to review tax ordinances.
§ 10-52-4 State administration--Exception.
§ 10-52-5 Distribution of collections.
§ 10-52-5.1 Distribution of motor and use fuel collections.
§ 10-52-6 , 10-52-7. Repealed.
§ 10-52-8 Repealed.
§ 10-52-9 Effective date of ordinance.
§ 10-52-10 Refund of tax on capital assets used in manufacturing personal property for sale or lease.
§ 10-52-11 Repealed.
§ 10-52-12 Repealed.
§ 10-52-13 Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses.
§ 10-52-14 Transportation of property and passengers within single municipality subject to tax.
§ 10-52-15 Legislative findings--Certain municipalities not to reduce tax levies.
§ 10-52-16 Repealed.
§ 10-52-17 Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.
§ 10-52-18 Timely filing of returns and payment of taxes--Extension--Penalty or interest.