Chapter 37. Taxation of Pipeline Companies
Index
- SDCL 10-37-1 Common Carriers Subject to Tax
- SDCL 10-37-2 Pipeline Company Defined
- SDCL 10-37-2.1 Classification For Taxation Purposes of Property Used For Transporting Water By Pipelines For Carrying Energy, Minerals Or Production of Synthetic Fuels-Property Used to Deliver Water For Domestic Or Municipal Use Exempt From Taxation
- SDCL 10-37-3 Annual Statement Required of Pipeline Companies-Date of Filing-Contents
- SDCL 10-37-4 Statement Required Annually As to Real Estate Owned Or Used
- SDCL 10-37-5 Additional Information Required By Secretary
- SDCL 10-37-6 Accounting Rules Prescribed By Department
- SDCL 10-37-7 Information Used By Department On Failure of Company to File Valid Report-Penalty Addition to Valuation
- SDCL 10-37-8 Property Subject to Assessment-Earnings and Other Evidence Considered
- SDCL 10-37-9 Determination and Transmittal to County Auditors of Property Valuations Within Taxing Districts-Taxation As Other Property
- SDCL 10-37-9.1 Determining Fair Market Value of Pipeline Company Property
- SDCL 10-37-10 County Commissioners' Allocation of Assessed Valuation to Taxing Districts-Notice to Company
- SDCL 10-37-11 Map of Lines Filed With County Auditor-Use In Allocating Valuation to Taxing Districts
- SDCL 10-37-12 Assessment of Private Pipelines-Annual Statement By Owner
- SDCL 10-37-13 Determination and Transmittal to County Auditors of Private Pipeline Assessments Within Taxing Districts-Taxation As Other Property
- SDCL 10-37-14 Local Assessment of Oil Company Property Other Than Pipelines
- SDCL 10-37-15 Collection of Delinquent Taxes-Action In Circuit Court
- SDCL 10-37-16 Exemption of Gas Companies Otherwise Taxed