10-37-4. Statement required annually as to real estate owned or used.
Every pipeline company required by law to report to the Department of Revenue under the provisions of this chapter shall, on or before April fifteenth in each year make to the Department of Revenue, a detailed statement showing the amount of real estate owned or used by it on December thirty-first next preceding for pipeline purposes, the county in which said real estate is situated, including the rights-of-way, pumping or station grounds, buildings, storage or tank yards, equipment grounds for any and all purposes, with the estimated actual value thereof, in such manner as may be required by the secretary of revenue.
Source: SL 1947, ch 413, §4; SDC Supp 1960, §57.19A04; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 37 - Taxation Of Pipeline Companies
Section 10-37-1 - Common carriers subject to tax.
Section 10-37-2 - Pipeline company defined.
Section 10-37-3 - Annual statement required of pipeline companies--Date of filing--Contents.
Section 10-37-4 - Statement required annually as to real estate owned or used.
Section 10-37-5 - Additional information required by secretary.
Section 10-37-6 - Accounting rules prescribed by department.
Section 10-37-8 - Property subject to assessment--Earnings and other evidence considered.
Section 10-37-9.1 - Determining fair market value of pipeline company property.
Section 10-37-12 - Assessment of private pipelines--Annual statement by owner.
Section 10-37-14 - Local assessment of oil company property other than pipelines.
Section 10-37-15 - Collection of delinquent taxes--Action in circuit court.
Section 10-37-16 - Exemption of gas companies otherwise taxed.