Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-37-1 Common carriers subject to tax
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Every person, copartnership, association, limited liability company, corporation, or syndicate engaged in the business of transporting or transmitting gas, gasoline, oils, carbon dioxide, or motor fuels by means of pipelines as a common carrier, whether such pipelines be owned or…
SDCL § 10-37-10 County commissioners' allocation of assessed valuation to taxing districts--Notice to company
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It shall be the duty of the county auditor, after receiving said statement from the Department of Revenue setting forth the valuation as finally equalized of any pipeline company owning and operating a pipeline in his respective county, to turn such statement over to the board of…
SDCL § 10-37-11 Map of lines filed with county auditor--Use in allocating valuation to taxing districts
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Every pipeline company shall keep on file in the office of the Department of Revenue and the county auditor of each county through or into which its line or lines run, a map or blueprint showing clearly the location of its line or lines in such county and giving the length of the…
SDCL § 10-37-12 Assessment of private pipelines--Annual statement by owner
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The Department of Revenue shall also determine and fix the value for tax purposes of any private pipeline owned and operated by any oil company or carbon dioxide capture company and extending into or through two or more counties of this state up to, but not including, any propert…
SDCL § 10-37-13 Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property
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The Department of Revenue shall determine the true and actual value of the pipeline referred to in § 10-37-12 in each taxing district of the state and shall transmit to the county auditor of each county through or into which each pipeline extends a statement showing the assessed …
SDCL § 10-37-14 Local assessment of oil company property other than pipelines
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All other property of oil companies or carbon dioxide capture companies described in § 10-37-12 , other than pipeline up to the line of any terminal or pumping station premises, including real estate and all buildings, facilities, or equipment thereon shall be assessed for taxati…
SDCL § 10-37-15 Collection of delinquent taxes--Action in circuit court
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All laws relating to the enforcement of the payment of delinquent taxes shall be applicable to all taxes levied under the provisions of this chapter. When any tax levied under the provisions of this chapter shall become delinquent, the county treasurer having control of such deli…
SDCL § 10-37-16 Exemption of gas companies otherwise taxed
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The provisions of this chapter shall not apply to any gas company distributing or transmitting natural or artificial gas otherwise assessed and taxed as a public utility company. Source: SL 1947, ch 413 , § 14; SDC Supp 1960, § 57.19A14.
SDCL § 10-37-2 Pipeline company defined
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The term, pipeline company, as used in this chapter, means a person, partnership, association, limited liability company, corporation, joint venture, or syndicate that may own or operate or be engaged in operating or utilizing pipelines for the purposes described in § 10-37-1 or
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
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The property of every person, partnership, association, limited liability company, corporation, joint venture, or syndicate used in the business of transporting or transmitting water by pipelines for use as a medium for carrying coal or other energy minerals, as that term is defi…
SDCL § 10-37-3 Annual statement required of pipeline companies--Date of filing--Contents
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Any pipeline company having lines in this state shall annually, on or before April fifteenth of each year, make out and deliver to the Department of Revenue a statement, verified by the oath of an officer or agent of such pipeline company making such statement, showing in detail …
SDCL § 10-37-4 Statement required annually as to real estate owned or used
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Every pipeline company required by law to report to the Department of Revenue under the provisions of this chapter shall, on or before April fifteenth in each year make to the Department of Revenue, a detailed statement showing the amount of real estate owned or used by it on Dec…
SDCL § 10-37-5 Additional information required by secretary
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The secretary of revenue may demand, in writing, detailed, explanatory and amended statements of any of the items mentioned in §§ 10-37-3 and 10-37-4 or any other item deemed to be important, to be furnished it by such pipeline company within thirty days from such demand in such …
SDCL § 10-37-6 Accounting rules prescribed by department
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The secretary of revenue may promulgate rules concerning the keeping of accounts by the pipeline companies doing business or having property in this state to ensure the accurate division of the accounts and the information to be reported and uniformity in reporting to the Departm…
SDCL § 10-37-7 Information used by department on failure of company to file valid report--Penalty addition to valuation
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If any pipeline company fails or refuses to obey and conform to the rules, method and requirements prescribed by the Department of Revenue under the provisions of this chapter, or to make the reports required by §§ 10-37-3 and 10-37-4 , the Department of Revenue shall assess the …
SDCL § 10-37-8 Property subject to assessment--Earnings and other evidence considered
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The property shall be valued at its fair market value, and the assessment shall be made upon the fair market value of the entire pipeline property within the state and shall include the rights-of-way, easements, the pipelines, stations, grounds, shops, buildings, pumps and all ot…
SDCL § 10-37-9 Determination and transmittal to county auditors of property valuations within taxing districts--Taxation as other property
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The Department of Revenue shall on the fifth day of July of each year determine the true and actual value of pipeline property located in each taxing district of the state, and in fixing said value shall take into consideration the structures, equipment, pumping stations, etc., l…
SDCL § 10-37-9.1 Determining fair market value of pipeline company property
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For the purpose of determining the fair market value of the property of any pipeline company, the Department of Revenue shall take into consideration the cost approach, the market approach, and the income approach to appraisal. In the market approach, the department shall conside…