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South Dakota Codified Laws
Title 10
Chapter 10-35
S.D. Codified Laws ch. 10-35
Taxation of Electric, Heating, Water and Gas Companies
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10-35-1
Companies subject to tax.
10-35-1.1
Tax on electric generation and transmission facilities used for out-of-state consumers.
10-35-1.2
Generating property of rural electric companies subject to tax.
10-35-1.3
Definitions.
10-35-1.4
Application for partial tax exemption for power generation facility prior to construction.
10-35-1.5
Partial exemption for power generation facility--Allocation of exemption.
10-35-1.6
Amount of tax exemption during construction of qualifying power generation facility.
10-35-1.7
Definitions.
10-35-1.8
Application for exemption for coal-fired power plant performing environmental upgrade.
10-35-1.9
Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption.
10-35-1.10
Promulgation of rules on environmental upgrade exemption.
10-35-2
Operating property assessed by department.
10-35-3
Annual report required of companies--Date of filing.
10-35-4
Information given in annual report on property within municipalities.
10-35-5
Information given in annual report on property outside municipalities.
10-35-6
Capitalization and financial data given in annual report.
10-35-7
Additional information given in annual report.
10-35-8
Addition to assessable value for failure to file annual report.
10-35-9
Date of annual assessment of property--Information considered--Earnings, income and franchises considered--Separate valuation of property within municipalities.
10-35-10
Valuation of power and pipelines--Application of property tax levies.
10-35-10.1
Determining fair market value of public utility property.
10-35-11
Notice of assessment to company--Hearing.
10-35-12
Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.
10-35-13
County commissioners' allocation of assessed valuations to taxing districts--Notice to company.
10-35-14
Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
10-35-15
Collection of delinquent taxes.
10-35-16
Definition of terms.
10-35-17
Alternative annual tax on wind farm property and solar facilities.
10-35-18
Annual tax based on nameplate capacity of wind farm or solar facility.
10-35-19
Annual tax on electricity produced by wind farm producing power for first time between July 1, 2007 and April 1, 2015.
10-35-19.1
Annual tax on electricity produced by wind farm after March 31, 2015 or by solar facility.
10-35-20
Renewable facility tax fund.
10-35-21
Distributions from renewable facility tax fund.
10-35-22
Repealed
Repealed