South Dakota Codified Laws
Chapter 36 - Taxation Of Rural Electric Companies
Section 10-36-12 - Municipal utilities exempt.

10-36-12. Municipal utilities exempt.
This chapter shall have no application to an electric utility owned and operated by a municipality.

Source: SL 1941, ch 363, §7; SDC Supp 1960, §57.19B07.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

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 10-36-5 - Annual report of electric energy subject to taxation apportioned to counties and school districts.

Section 10-36-6 - Tax levied on electric energy delivered--Credit.

Section 10-36-7 - Determination and certification to county auditors of tax payable to counties and school districts--Extension and certification to treasurer.

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.

Section 10-36-12 - Municipal utilities exempt.