Chapter 36. Taxation of Rural Electric Companies
Index
- SDCL 10-36-1 Companies Subject to Tax-Classification of Personal Property For Taxation
- SDCL 10-36-2 Types of Property Subject to Taxation
- SDCL 10-36-3 Definition of Terms
- SDCL 10-36-4 Map of Lines In County Filed With County Auditor
- SDCL 10-36-5 Annual Report of Electric Energy Subject to Taxation Apportioned to Counties and School Districts
- SDCL 10-36-6 Tax Levied On Electric Energy Delivered-Credit
- SDCL 10-36-7 Determination and Certification to County Auditors of Tax Payable to Counties and School Districts-Extension and Certification to Treasurer
- SDCL 10-36-8 Time of Payment of Tax
- SDCL 10-36-9 Penalty For Delinquent Payment-Collection By Distress and Sale
- SDCL 10-36-10 Distribution of Tax Proceeds to School Districts
- SDCL 10-36-11 Tax In Lieu of Other Tax On Operating Property-Sales and Use Taxes
- SDCL 10-36-12 Municipal Utilities Exempt