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2017 South Dakota Codified Laws
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 electric energy subject to taxation apportioned to counties and school districts.
- § 10-36-6 Tax levied on electric energy delivered--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 delinquent 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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