Chapter
TAXATION OF RURAL ELECTRIC COMPANIES
- S.D. Codified Laws § 10-36-1— Companies subject to tax--Classification of personal property for taxation
- S.D. Codified Laws § 10-36-2— Types of property subject to taxation
- S.D. Codified Laws § 10-36-3— Definition of terms
- S.D. Codified Laws § 10-36-4— Map of lines in county filed with county auditor
- S.D. Codified Laws § 10-36-5— Annual report of electric energy subject to taxation apportioned to counties and school districts
- S.D. Codified Laws § 10-36-6— Tax levied on electric energy delivered--Credit
- S.D. Codified Laws § 10-36-7— Determination and certification to county auditors of tax payable to counties and school districts--Extension and certification to treasurer
- S.D. Codified Laws § 10-36-8— Time of payment of tax
- S.D. Codified Laws § 10-36-9— Penalty for delinquent payment--Collection by distress and sale
- S.D. Codified Laws § 10-36-10— Distribution of tax proceeds to school districts
- S.D. Codified Laws § 10-36-11— Tax in lieu of other tax on operating property--Sales and use taxes
- S.D. Codified Laws § 10-36-12— Municipal utilities exempt