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2020 South Dakota Codified Laws
Title 10 - Taxation
Chapter 36 - Taxation Of Rural Electric Companies
- Section 10-36-1 - Companies subject to tax--Classification of personal property for taxation.
- Section 10-36-2 - Types of property subject to taxation.
- Section 10-36-3 - Definition of terms.
- Section 10-36-4 - Map of lines in county filed with county auditor.
- Section 10-36-5 - Annual report of electric energy subject to taxation apportioned to counties and school districts.
- Section 10-36-6 - Tax levied on electric energy delivered--Credit.
- Section 10-36-7 - Determination and certification to county auditors of tax payable to counties and school districts--Extension and certification to treasurer.
- Section 10-36-8 - Time of payment of tax.
- Section 10-36-9 - Penalty for delinquent payment--Collection by distress and sale.
- Section 10-36-10 - Distribution of tax proceeds to school districts.
- Section 10-36-11 - Tax in lieu of other tax on operating property--Sales and use taxes.
- Section 10-36-12 - Municipal utilities exempt.
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