South Dakota Codified Laws
Chapter 37 - Consumers Power District Powers And Operations
Section 49-37-13 - Privilege tax levied against district.

49-37-13. Privilege tax levied against district.
For the privilege of engaging in the business of generating, distributing, transmitting, purchasing, selling electric energy for public use, or any other business as provided in chapters 49-35 to 49-40, inclusive, there is levied upon, and shall be collected from, each consumers power district an occupational excise tax equal to all the taxes, including, but not limited to, licenses, excise, property, and special assessment taxes, except federal taxes, which a person, partnership, limited liability company, association, or private corporation engaged in a similar business would be required to pay.

Source: SL 1950 (SS), ch 17, §66; SDC Supp 1960, §52.1765; SL 1994, ch 351, §138.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 49 - Public Utilities and Carriers

Chapter 37 - Consumers Power District Powers And Operations

Section 49-37-1 - Usual corporate powers--Power to hold property in conduct of business--Authority to promote district.

Section 49-37-2 - Acquisition or operation of electric plants and systems inside or outside district--Singular or joint operations--Purpose.

Section 49-37-3.1 - Criteria considered in development of power systems--Alternative sources--Board determination as to size of facility.

Section 49-37-4 - Contractual powers--Sale of electrical appliances or equipment prohibited.

Section 49-37-4.1 - Contract to designate party as agent for itself and district--Delegation of contractual powers to agent.

Section 49-37-4.2 - Validation of prior contracts providing for designation of agent.