South Dakota 37 — Taxation Of Pipeline Companies
- 10-37-1 — Common carriers subject to tax.
- 10-37-2 — "Pipeline company" defined.
- 10-37-2.1 — Classification for taxation purposes of property used for transporting water bypipelines for carrying energy, minerals or production of synthetic fuels--Propertyused to deliver water for domestic or municipal use exempt from taxation.
- 10-37-3 — Annual statement required of pipeline companies--Date of filing--Contents.
- 10-37-4 — Statement required annually as to real estate owned or used.
- 10-37-5 — Additional information required by secretary.
- 10-37-6 — Accounting rules prescribed by department.
- 10-37-7 — Information used by department on failure of company to file valid report--Penaltyaddition to valuation.
- 10-37-8 — Property subject to assessment--Earnings and other evidence considered.
- 10-37-9 — Determination and transmittal to county auditors of property valuations within taxingdistricts--Taxation as other property.
- 10-37-9.1 — Determining fair market value of pipeline company property.
- 10-37-10 — County commissioners' allocation of assessed valuation to taxing districts--Notice tocompany.
- 10-37-11 — Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
- 10-37-12 — Assessment of private pipelines--Annual statement by owner.
- 10-37-13 — Determination and transmittal to county auditors of private pipeline assessmentswithin taxing districts--Taxation as other property.
- 10-37-14 — Local assessment of oil company property other than pipelines.
- 10-37-15 — Collection of delinquent taxes--Action in circuit court.
- 10-37-16 — Exemption of gas companies otherwise taxed.