Taxation Of Pipeline Companies

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

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Section
10-37-1

Common carriers subject to tax.

Section
10-37-2

"Pipeline company" defined.

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 taxation.

Section
10-37-3

Annual statement required of pipeline companies--Date of filing--Contents.

Section
10-37-4

Statement required annually as to real estate owned or used.

Section
10-37-5

Additional information required by secretary.

Section
10-37-6

Accounting rules prescribed by department.

Section
10-37-7

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

Section
10-37-8

Property subject to assessment--Earnings and other evidence considered.

Section
10-37-9

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

Section
10-37-9.1

Determining fair market value of pipeline company property.

Section
10-37-10

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

Section
10-37-11

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

Section
10-37-12

Assessment of private pipelines--Annual statement by owner.

Section
10-37-13

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

Section
10-37-14

Local assessment of oil company property other than pipelines.

Section
10-37-15

Collection of delinquent taxes--Action in circuit court.

Section
10-37-16

Exemption of gas companies otherwise taxed.