South Dakota 35 — Taxation Of Electric, Heating, Water And Gas Companies
- 10-35-1 — Companies subject to tax.
- 10-35-1.1 — Tax on electric generation and transmission facilities used for out-of-state consumers.
- 10-35-1.2 — Generating property of rural electric companies subject to tax.
- 10-35-1.3 — Definitions.
- 10-35-1.4 — Application for partial tax exemption for power generation facility prior toconstruction.
- 10-35-1.5 — Partial exemption for power generation facility--Allocation of exemption.
- 10-35-1.6 — Amount of tax exemption during construction of qualifying power generation facility.
- 10-35-1.7 — Definitions.
- 10-35-1.8 — Application for exemption for coal-fired power plant performing environmentalupgrade.
- 10-35-1.9 — Exemption for coal-fired power plant performing environmental upgrade--Allocationof exemption.
- 10-35-1.10 — Promulgation of rules on environmental upgrade exemption.
- 10-35-2 — Operating property assessed by Department of Revenue and Regulation.
- 10-35-3 — Annual report required of companies--Date of filing.
- 10-35-4 — Information given in annual report on property within municipalities.
- 10-35-5 — Information given in annual report on property outside municipalities.
- 10-35-6 — Capitalization and financial data given in annual report.
- 10-35-7 — Additional information given in annual report.
- 10-35-8 — Addition to assessable value for failure to file annual report.
- 10-35-9 — Date of annual assessment of property--Information considered--Earnings, incomeand franchises considered--Separate valuation of property within municipalities.
- 10-35-10 — Valuation of power and pipelines--Application of property tax levies.
- 10-35-10.1 — Determining fair market value of public utility property.
- 10-35-11 — Notice of assessment to company--Hearing by Department of Revenue andRegulation.
- 10-35-12 — Equalization and notice of assessments--Certification to county auditors--Extension,collection and distribution of tax.
- 10-35-13 — County commissioners' allocation of assessed valuations to taxing districts--Noticeto company.
- 10-35-14 — Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
- 10-35-15 — Collection of delinquent taxes.