Chapter
TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES
- S.D. Codified Laws § 10-35-1— Companies subject to tax
- S.D. Codified Laws § 10-35-1.1— Tax on electric generation and transmission facilities used for out-of-state consumers
- S.D. Codified Laws § 10-35-1.2— Generating property of rural electric companies subject to tax
- S.D. Codified Laws § 10-35-1.3— Definitions
- S.D. Codified Laws § 10-35-1.4— Application for partial tax exemption for power generation facility prior to construction
- S.D. Codified Laws § 10-35-1.5— Partial exemption for power generation facility--Allocation of exemption
- S.D. Codified Laws § 10-35-1.6— Amount of tax exemption during construction of qualifying power generation facility
- S.D. Codified Laws § 10-35-1.7— Definitions
- S.D. Codified Laws § 10-35-1.8— Application for exemption for coal-fired power plant performing environmental upgrade
- S.D. Codified Laws § 10-35-1.9— Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption
- S.D. Codified Laws § 10-35-1.10— Promulgation of rules on environmental upgrade exemption
- S.D. Codified Laws § 10-35-2— Operating property assessed by department
- S.D. Codified Laws § 10-35-3— Annual report required of companies--Date of filing
- S.D. Codified Laws § 10-35-4— Information given in annual report on property within municipalities
- S.D. Codified Laws § 10-35-5— Information given in annual report on property outside municipalities
- S.D. Codified Laws § 10-35-6— Capitalization and financial data given in annual report
- S.D. Codified Laws § 10-35-7— Additional information given in annual report
- S.D. Codified Laws § 10-35-8— Addition to assessable value for failure to file annual report
- S.D. Codified Laws § 10-35-9— Date of annual assessment of property--Information considered--Earnings, income and franchises considered--Separate valuation of property within municipalities
- S.D. Codified Laws § 10-35-10— Valuation of power and pipelines--Application of property tax levies
- S.D. Codified Laws § 10-35-11— Notice of assessment to company--Hearing
- S.D. Codified Laws § 10-35-12— Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax
- S.D. Codified Laws § 10-35-13— County commissioners' allocation of assessed valuations to taxing districts--Notice to company
- S.D. Codified Laws § 10-35-14— Map of lines filed with county auditor--Use in allocating valuation to taxing districts
- S.D. Codified Laws § 10-35-15— Collection of delinquent taxes
- S.D. Codified Laws § 10-35-16— Definition of terms
- S.D. Codified Laws § 10-35-17— Alternative annual tax on wind farm property and solar facilities
- S.D. Codified Laws § 10-35-18— Annual tax based on nameplate capacity of wind farm or solar facility
- S.D. Codified Laws § 10-35-19— Annual tax on electricity produced by wind farm producing power for first time between July 1, 2007 and April 1, 2015
- S.D. Codified Laws § 10-35-19.1— Annual tax on electricity produced by wind farm after March 31, 2015 or by solar facility
- S.D. Codified Laws § 10-35-20— Renewable facility tax fund
- S.D. Codified Laws § 10-35-21— Distributions from renewable facility tax fund
- S.D. Codified Laws § 10-35-22— 10-35-22. Repealed by SL 2015, ch 66, § 4, eff. Apr. 1, 2015