10-36-4. Map of lines in county filed with county auditor.
Each company as defined in §10-36-1, shall keep on file with the county auditor of each county through or into which its line or lines run, a map or blueprints showing correctly the location of its line or lines in the county and in each governmental subdivision thereof.
Source: SL 1941, ch 363, §8; SDC Supp 1960, §57.19B08; SL 2012, ch 66, §3.
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.