South Dakota Codified Laws
Title 10 - Taxation
Chapter 36 - Taxation Of Rural Electric Companies

Section 10-36-1 - Companies subject to tax--Classification of personal property for taxation. - 10-36-1. Companies subject to tax--Classification of personal property for taxation....

Section 10-36-2 - Types of property subject to taxation. - 10-36-2. Types of property subject to taxation. The term, personal...

Section 10-36-3 - Definition of terms. - 10-36-3. Definition of terms. Terms used in this chapter mean:...

Section 10-36-4 - Map of lines in county filed with county auditor. - 10-36-4. Map of lines in county filed with county auditor....

Section 10-36-5 - Annual report of electric energy subject to taxation apportioned to counties and school districts. - 10-36-5. Annual report of electric energy subject to taxation apportioned...

Section 10-36-6 - Tax levied on electric energy delivered--Credit. - 10-36-6. Tax levied on electric energy delivered--Credit. There is levied...

Section 10-36-7 - Determination and certification to county auditors of tax payable to counties and school districts--Extension and certification to treasurer. - 10-36-7. Determination and certification to county auditors of tax payable...

Section 10-36-8 - Time of payment of tax. - 10-36-8. Time of payment of tax. The tax levied by...

Section 10-36-9 - Penalty for delinquent payment--Collection by distress and sale. - 10-36-9. Penalty for delinquent payment--Collection by distress and sale. If...

Section 10-36-10 - Distribution of tax proceeds to school districts. - 10-36-10. Distribution of tax proceeds to school districts. The county...

Section 10-36-11 - Tax in lieu of other tax on operating property--Sales and use taxes. - 10-36-11. Tax in lieu of other tax on operating property--Sales...

Section 10-36-12 - Municipal utilities exempt. - 10-36-12. Municipal utilities exempt. This chapter shall have no application...