Chapter 35. Taxation of Electric, Heating, Water and Gas Companies
Index
- SDCL 10-35-1 Companies Subject to Tax
- SDCL 10-35-1.1 Tax On Electric Generation and Transmission Facilities Used For Out-Of-State Consumers
- SDCL 10-35-1.2 Generating Property of Rural Electric Companies Subject to Tax
- SDCL 10-35-1.3 Definitions
- SDCL 10-35-1.4 Application For Partial Tax Exemption For Power Generation Facility Prior to Construction
- SDCL 10-35-1.5 Partial Exemption For Power Generation Facility-Allocation of Exemption
- SDCL 10-35-1.6 Amount of Tax Exemption During Construction of Qualifying Power Generation Facility
- SDCL 10-35-1.7 Definitions
- SDCL 10-35-1.8 [Repealed Effective 1/1/2046] Application For Exemption For Coal-Fired Power Plant Performing Environmental Upgrade
- SDCL 10-35-1.9 [Repealed Effective 1/1/2046] Exemption For Coal-Fired Power Plant Performing Environmental Upgrade-Allocation of Exemption
- SDCL 10-35-1.10 [Repealed Effective 1/1/2046] Promulgation of Rules On Environmental Upgrade Exemption
- SDCL 10-35-2 Operating Property Assessed By Department
- SDCL 10-35-3 Annual Report Required of Companies-Date of Filing
- SDCL 10-35-4 Information Given In Annual Report On Property Within Municipalities
- SDCL 10-35-5 Information Given In Annual Report On Property Outside Municipalities
- SDCL 10-35-6 Capitalization and Financial Data Given In Annual Report
- SDCL 10-35-7 Additional Information Given In Annual Report
- SDCL 10-35-8 Addition to Assessable Value For Failure to File Annual Report
- SDCL 10-35-9 Date of Annual Assessment of Property-Information Considered-Earnings, Income and Franchises Considered-Separate Valuation of Property Within Municipalities
- SDCL 10-35-10 Valuation of Power and Pipelines-Application of Property Tax Levies
- SDCL 10-35-10.1 Determining Fair Market Value of Public Utility Property
- SDCL 10-35-11 Notice of Assessment to Company-Hearing
- SDCL 10-35-12 Equalization and Notice of Assessments-Certification to County Auditors-Extension, Collection and Distribution of Tax
- SDCL 10-35-13 County Commissioners' Allocation of Assessed Valuations to Taxing Districts-Notice to Company
- SDCL 10-35-14 Map of Lines Filed With County Auditor-Use In Allocating Valuation to Taxing Districts
- SDCL 10-35-15 Collection of Delinquent Taxes
- SDCL 10-35-16 Definition of Terms
- SDCL 10-35-17 Alternative Annual Tax On Wind Farm Property and Solar Facilities
- SDCL 10-35-18 Annual Tax Based On Nameplate Capacity of Wind Farm Or Solar Facility
- SDCL 10-35-19 Annual Tax On Electricity Produced By Wind Farm Producing Power For First Time Between July 1, 2007 and April 1, 2015
- SDCL 10-35-19.1 Annual Tax On Electricity Produced By Wind Farm After March 31, 2015 Or By Solar Facility
- SDCL 10-35-20 Renewable Facility Tax Fund
- SDCL 10-35-21 Distributions From Renewable Facility Tax Fund
- SDCL 10-35-22 [Repealed]