Taxation Of Electric, Heating, Water And Gas Companies

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Electric, Heating, Water And Gas Companies

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Section
10-35-1

Companies subject to tax.

Section
10-35-1.1

Tax on electric generation and transmission facilities used for out-of-state consumers.

Section
10-35-1.2

Generating property of rural electric companies subject to tax.

Section
10-35-1.3

Definitions.

Section
10-35-1.4

Application for partial tax exemption for power generation facility prior to construction.

Section
10-35-1.5

Partial exemption for power generation facility--Allocation of exemption.

Section
10-35-1.6

Amount of tax exemption during construction of qualifying power generation facility.

Section
10-35-1.7

Definitions.

Section
10-35-1.8

Application for exemption for coal-fired power plant performing environmental upgrade.

Section
10-35-1.9

Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption.

Section
10-35-1.10

Promulgation of rules on environmental upgrade exemption.

Section
10-35-2

Operating property assessed by department.

Section
10-35-3

Annual report required of companies--Date of filing.

Section
10-35-4

Information given in annual report on property within municipalities.

Section
10-35-5

Information given in annual report on property outside municipalities.

Section
10-35-6

Capitalization and financial data given in annual report.

Section
10-35-7

Additional information given in annual report.

Section
10-35-8

Addition to assessable value for failure to file annual report.

Section
10-35-9

Date of annual assessment of property--Information considered--Earnings, income and franchises considered--Separate valuation of property within municipalities.

Section
10-35-10

Valuation of power and pipelines--Application of property tax levies.

Section
10-35-10.1

Determining fair market value of public utility property.

Section
10-35-11

Notice of assessment to company--Hearing.

Section
10-35-12

Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.

Section
10-35-13

County commissioners' allocation of assessed valuations to taxing districts--Notice to company.

Section
10-35-14

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

Section
10-35-15

Collection of delinquent taxes.

Section
10-35-16

Definition of terms.

Section
10-35-17

Alternative annual tax on wind farm property and solar facilities.

Section
10-35-18

Annual tax based on nameplate capacity of wind farm or solar facility.

Section
10-35-19

Annual tax on electricity produced by wind farm producing power for first time between July 1, 2007 and April 1, 2015.

Section
10-35-19.1

Annual tax on electricity produced by wind farm after March 31, 2015 or by solar facility.

Section
10-35-20

Renewable facility tax fund.

Section
10-35-21

Distributions from renewable facility tax fund.

Section
10-35-22

Repealed.