There is a newer version of the South Dakota Codified Laws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
§10-36-12 Municipal utilities exempt.
SD Codified L § 10-36-12 (through 2011) What's This?
10-36-12. Municipal utilities exempt. This chapter shall have no application to an electric utility owned and operated by a municipality.
Source: SL 1941, ch 363, § 7; SDC Supp 1960, § 57.19B07.
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