South Dakota Codified Laws
Title 10 - Taxation
Chapter 37 - Taxation Of Pipeline Companies

Section 10-37-1 - Common carriers subject to tax. - 10-37-1. Common carriers subject to tax. Every person, copartnership, association,...

Section 10-37-2 - Pipeline company defined. - 10-37-2. Pipeline company defined. The term, pipeline company, as used...

Section 10-37-2.1 - Classification for taxation purposes of property used for transporting water by pipelines for carrying energy, minerals or production of synthetic fuels--Property used to deliver water for domestic or municipal use exempt from tax... - 10-37-2.1. Classification for taxation purposes of property used for transporting...

Section 10-37-3 - Annual statement required of pipeline companies--Date of filing--Contents. - 10-37-3. Annual statement required of pipeline companies--Date of filing--Contents. Any...

Section 10-37-4 - Statement required annually as to real estate owned or used. - 10-37-4. Statement required annually as to real estate owned or...

Section 10-37-5 - Additional information required by secretary. - 10-37-5. Additional information required by secretary. The secretary of revenue...

Section 10-37-6 - Accounting rules prescribed by department. - 10-37-6. Accounting rules prescribed by department. The secretary of revenue...

Section 10-37-7 - Information used by department on failure of company to file valid report--Penalty addition to valuation. - 10-37-7. Information used by department on failure of company to...

Section 10-37-8 - Property subject to assessment--Earnings and other evidence considered. - 10-37-8. Property subject to assessment--Earnings and other evidence considered. The...

Section 10-37-9 - Determination and transmittal to county auditors of property valuations within taxing districts--Taxation as other property. - 10-37-9. Determination and transmittal to county auditors of property valuations...

Section 10-37-9.1 - Determining fair market value of pipeline company property. - 10-37-9.1. Determining fair market value of pipeline company property. For...

Section 10-37-10 - County commissioners' allocation of assessed valuation to taxing districts--Notice to company. - 10-37-10. County commissioners' allocation of assessed valuation to taxing districts--Notice...

Section 10-37-11 - Map of lines filed with county auditor--Use in allocating valuation to taxing districts. - 10-37-11. Map of lines filed with county auditor--Use in allocating...

Section 10-37-12 - Assessment of private pipelines--Annual statement by owner. - 10-37-12. Assessment of private pipelines--Annual statement by owner. The Department...

Section 10-37-13 - Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property. - 10-37-13. Determination and transmittal to county auditors of private pipeline...

Section 10-37-14 - Local assessment of oil company property other than pipelines. - 10-37-14. Local assessment of oil company property other than pipelines....

Section 10-37-15 - Collection of delinquent taxes--Action in circuit court. - 10-37-15. Collection of delinquent taxes--Action in circuit court. All laws...

Section 10-37-16 - Exemption of gas companies otherwise taxed. - 10-37-16. Exemption of gas companies otherwise taxed. The provisions of...