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