Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 33 - Taxation Of Telephone Companies > Section 10-33-9 - Addition to assessable value for failure to file report.

Section 10-33-9 - Addition to assessable value for failure to file report.

10-33-9. Addition to assessable value for failure to file report. In case any telephone company fails to make the report required by § 10-33-4, on or before April fifteenth of each year, the Department of Revenue and Regulation in its discretion may add twenty-five percent to the assessable value of the property of such company.

Source: SDC 1939, § 57.1802; SL 2003, ch 272, § 82.