Taxation Of Rural Electric Companies

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Rural Electric Companies

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Section
10-36-1

Companies subject to tax--Classification of personal property for taxation.

Section
10-36-2

Types of property subject to taxation.

Section
10-36-3

Definition of terms.

Section
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.

Section
10-36-6

Tax levied on electric energy delivered--Credit.

Section
10-36-7

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

Section
10-36-8

Time of payment of tax.

Section
10-36-9

Penalty for delinquent payment--Collection by distress and sale.

Section
10-36-10

Distribution of tax proceeds to school districts.

Section
10-36-11

Tax in lieu of other tax on operating property--Sales and use taxes.

Section
10-36-12

Municipal utilities exempt.