South Dakota 36 — Taxation Of Rural Electric Companies
- 10-36-1 — Companies subject to tax--Classification of personal property for taxation.
- 10-36-2 — Types of property subject to taxation.
- 10-36-3 — Definition of terms.
- 10-36-4 — Map of lines in county filed with county auditor.
- 10-36-5 — Annual report of gross receipts required of company--Filing date--Contents.
- 10-36-6 — Tax levied on gross receipts--Dividends or distributions to patrons not included ingross receipts--Credit.
- 10-36-7 — Determination and certification to county auditors of tax payable to counties andschool districts--Extension and certification to treasurer.
- 10-36-8 — Time of payment of tax.
- 10-36-9 — Penalty for delinquency in payment--Collection by distress and sale.
- 10-36-10 — Distribution of tax proceeds to school districts.
- 10-36-11 — Tax in lieu of other tax on operating property--Sales and use taxes.
- 10-36-12 — Municipal utilities exempt.