10-36-1. Companies subject to tax--Classification of personal property for taxation.
The personal property of persons, corporations, cooperatives, and associations engaged in the distribution or transmission of electric energy solely within the United States for consumption principally in rural areas is hereby expressly classified for the purpose of taxation.
Source: SL 1941, ch 363, §1; SDC Supp 1960, §57.19B01; SL 1981, ch 94, §1; SL 1982, ch 97.
Structure South Dakota Codified Laws
Chapter 36 - Taxation Of Rural Electric Companies
Section 10-36-1 - Companies subject to tax--Classification of personal property for taxation.
Section 10-36-2 - Types of property subject to taxation.
Section 10-36-3 - Definition of terms.
Section 10-36-4 - Map of lines in county filed with county auditor.
Section 10-36-6 - Tax levied on electric energy delivered--Credit.
Section 10-36-8 - Time of payment of tax.
Section 10-36-9 - Penalty for delinquent payment--Collection by distress and sale.
Section 10-36-10 - Distribution of tax proceeds to school districts.
Section 10-36-11 - Tax in lieu of other tax on operating property--Sales and use taxes.