Generating property of rural electric companies subject to tax.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Electric, Heating, Water And Gas Companies
  5. Generating property of rural electric companies subject to tax.

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10-35-1.2. Generating property of rural electric companies subject to tax.

All property, real and personal, used or intended for use by a rural electric company as defined by §10-36-1 for the generation of electricity excluding transmission or distribution facilities shall be taxed and administered in the manner provided for in this chapter.

Source: SL 1981, ch 94, §5.


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