There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 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 in gross receipts--Credit.
- §10-36-7 Determination and certification to county auditors of tax payable to counties and school 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.
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