10-36-3. Definition of terms.
Terms used in this chapter mean:
(1)"Company," any person, corporation, cooperative, or association engaged in the distribution or transmission of electric energy solely within the United States for consumption principally in rural areas;
(2)"Line," a succession of poles connected by wires regardless of the number of circuits on a particular pole or poles;
(3)"Personal property," any property used or intended for use by a company in connection with the distribution or transmission of electric energy including all poles, wires, lines, transformers, meters, machinery, fixtures, and all attachments and appurtenances thereto;
(4)"Retail company," any company engaged in the distribution of retail electric energy for end user consumption principally in rural areas in South Dakota;
(5)"Rural area," any area not included within the boundaries of any municipality having a population in excess of fifteen hundred inhabitants or the assigned service area or areas of a rural electric cooperative determined pursuant to chapter 49-34A;
(6)"Wholesale power supplier," any company engaged in the delivery of wholesale electric energy to another company for resale in South Dakota.
Source: SL 1941, ch 363, §1; SDC Supp 1960, §57.19B01; SL 1981, ch 94, §3; SL 1992, ch 60, §2; SL 2012, ch 66, §2.
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.