Chapter
TAXATION OF PIPELINE COMPANIES
- S.D. Codified Laws § 10-37-1— Common carriers subject to tax
- S.D. Codified Laws § 10-37-2— Pipeline company defined
- S.D. Codified Laws § 10-37-2.1— Classification for taxation purposes of property used for transporting water by pipelines for carrying energy, minerals or production of synthetic fuels--Property used to deliver water for domestic or municipal use exempt from taxation
- S.D. Codified Laws § 10-37-3— Annual statement required of pipeline companies--Date of filing--Contents
- S.D. Codified Laws § 10-37-4— Statement required annually as to real estate owned or used
- S.D. Codified Laws § 10-37-5— Additional information required by secretary
- S.D. Codified Laws § 10-37-6— Accounting rules prescribed by department
- S.D. Codified Laws § 10-37-7— Information used by department on failure of company to file valid report--Penalty addition to valuation
- S.D. Codified Laws § 10-37-8— Property subject to assessment--Earnings and other evidence considered
- S.D. Codified Laws § 10-37-9— Determination and transmittal to county auditors of property valuations within taxing districts--Taxation as other property
- S.D. Codified Laws § 10-37-9.1— Determining fair market value of pipeline company property
- S.D. Codified Laws § 10-37-10— County commissioners' allocation of assessed valuation to taxing districts--Notice to company
- S.D. Codified Laws § 10-37-11— Map of lines filed with county auditor--Use in allocating valuation to taxing districts
- S.D. Codified Laws § 10-37-12— Assessment of private pipelines--Annual statement by owner
- S.D. Codified Laws § 10-37-13— Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property
- S.D. Codified Laws § 10-37-14— Local assessment of oil company property other than pipelines
- S.D. Codified Laws § 10-37-15— Collection of delinquent taxes--Action in circuit court
- S.D. Codified Laws § 10-37-16— Exemption of gas companies otherwise taxed