10-33-4. Annual report of telephone company property--Date of filing.The president, secretary, general manager, or superintendent of each telephone company not subject to the tax imposed by §10-33-21 shall furnish to the Department of Revenue on or before April fifteenth, each year, a report under oath, on the forms furnished and according to the instructions issued by the department, with reference to the property owned, leased, or controlled on December thirty-first of the preceding calendar year. Source: SDC 1939, §57.1802; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2011, ch 54, §3.
South Dakota Legal Code