10-36-5. Annual report of electric energy subject to taxation apportioned to counties and school districts.
On February fifteenth of each year, each retail company on behalf of itself and its wholesale power supplier shall file with the secretary of revenue on forms prescribed by the secretary a report of the number of kilowatt hours of retail and wholesale electric energy subject to taxation pursuant to this chapter apportioned to each county and school district in proportion to electric energy delivered at retail. The report shall be sworn to and verified by an officer of the retail company.
Source: SL 1941, ch 363, §2; SDC Supp 1960, §57.19B02; SL 1987, ch 92, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2012, ch 66, §4.
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.