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99 chapters · 1,878 sections in this title.
SDCL § 10-36-1 Companies subject to tax--Classification of personal property for taxation
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The personal property of persons, corporations, cooperatives, and associations engaged in the distribution or transmission of electric energy solely within the United States for consumption principally in rural areas is hereby expressly classified for the purpose of taxation. Sou…
SDCL § 10-36-10 Distribution of tax proceeds to school districts
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The county treasurer shall allocate and transmit the taxes collected from each company to the school treasurer of each school district in which the company operates on the basis of the number of kilowatt hours delivered by the company from its operations within each school distri…
SDCL § 10-36-11 Tax in lieu of other tax on operating property--Sales and use taxes
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The tax imposed by § 10-36-6 is in lieu of any and all taxes levied by the state, counties, municipalities, townships, school districts, or other political subdivisions of the state on the personal property of the company located in any such rural area and used or intended for us…
SDCL § 10-36-12 Municipal utilities exempt
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This chapter shall have no application to an electric utility owned and operated by a municipality. Source: SL 1941, ch 363 , § 7; SDC Supp 1960, § 57.19B07.
