Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-35-8 Addition to assessable value for failure to file annual report
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In case any light or power, heating, water, natural or artificial gas company fails to make the report required by § 10-35-3 on or before April fifteenth of each year, the Department of Revenue in its discretion may add twenty-five percent to the assessable value of the property …
SDCL § 10-35-9 Date of annual assessment of property--Information considered--Earnings, income and franchises considered--Separate valuation of property within municipalities
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The Department of Revenue shall assess the property of all light and power, heating, water, natural or artificial gas companies on the fifth day of July of each year. In making the assessment, the department shall consider all the reports, facts, and information filed, with any o…
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.
SDCL § 10-36-2 Types of property subject to taxation
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The term, personal property, used in this chapter shall include but shall not be limited to the following property used or intended for use by a company in connection with the distribution or transmission of electric energy: all poles, wires, lines, transformers, meters, machiner…
SDCL § 10-36-3 Definition of terms
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Terms used in this chapter mean: (1) "Company," any person, corporation, cooperative, or association engaged in the distribution or transmission of electric energy solely within the United States for consumption principally in rural areas; (2) "Line," a succession of poles connec…
SDCL § 10-36-4 Map of lines in county filed with county auditor
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Each company as defined in § 10-36-1 , shall keep on file with the county auditor of each county through or into which its line or lines run, a map or blueprints showing correctly the location of its line or lines in the county and in each governmental subdivision thereof. Source…
SDCL § 10-36-5 Annual report of electric energy subject to taxation apportioned to counties and school districts
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On February fifteenth of each year, each retail company on behalf of itself and its wholesale power supplier shall file with the secretary of revenue on forms prescribed by the secretary a report of the number of kilowatt hours of retail and wholesale electric energy subject to t…
SDCL § 10-36-6 Tax levied on electric energy delivered--Credit
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There is levied on each company subject to §§ 10-36-1 and 10-36-2 , as of May first of each year, a tax of $0.0016 per kilowatt hour of retail electric energy and a tax of $0.0008 per kilowatt hour of wholesale electric energy delivered to its customer within the State of South D…
SDCL § 10-36-7 Determination and certification to county auditors of tax payable to counties and school districts--Extension and certification to treasurer
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The secretary of revenue shall compute and determine the amount of tax to be paid by each company as provided in § 10-36-6 , which shall be remitted by the retail company. The secretary shall on or before May fifteenth certify to the county auditor of each county in the state in …
SDCL § 10-36-8 Time of payment of tax
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The tax levied by § 10-36-6 shall become due and be payable to the county treasurer of each county in which the retail company operates and as certified by the secretary of revenue on June fifteenth of each year following the filing of the report of kilowatt hours delivered. Sour…
SDCL § 10-36-9 Penalty for delinquent payment--Collection by distress and sale
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If the tax levied under this chapter is not paid on the due date a penalty of five percent of the amount of the tax shall be imposed for each month of such delinquency. Provided further that the tax may be enforced and collected by distress and sale of the personal property of th…
SDCL § 10-36A-1 Property exempt from ad valorem tax
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All real and personal property, including but not limited to works, machinery, pipelines, and fixtures, belonging to any nonprofit corporation or association engaged in the treatment, distribution, and sale of water to a rural area or a municipality, where such property is used e…
SDCL § 10-36A-2 Maps of water lines filed with county auditors
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Each nonprofit corporation or association as provided in § 10-36A-1 , shall keep on file with the county auditor of each county through or into which its water line or lines run, a map or blueprints showing correctly the location of its water line or lines in such county and in e…
A company taxed pursuant to this section may deduct as a credit from the taxes to be paid under this section, that portion of the taxes included in the payments by the company to such organizations for the use of the property described in the contract
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Source: SL 1941, ch 363 , § 3; SDC Supp 1960, § 57.19B03; SL 1987, ch 92 , § 2; SL 1994, ch 88 ; SL 2012, ch 66 , § 1.
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…
SDCL § 10-38-1 Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer
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All utilities assessed by the Department of Revenue shall have an opportunity for a hearing before the department during the months of June and July, for the purpose of determining the fair market value of the utilities or of obtaining additional information or of making correcti…
SDCL § 10-38-10 Action in circuit court for collection of tax, penalties and interest
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If any company or corporation subject to the assessment of its property for tax purposes by the Department of Revenue and subject to the provisions of this chapter, refuses or neglects, for a period of thirty days after the tax has become delinquent, to pay any tax levied against…
SDCL § 10-38-11 Allegation of tax liability--Treasurer's books as prima facie evidence
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In any such action it shall be sufficient for the treasurer to allege in his complaint that the taxes stand charged upon his books against such company and the same are due and unpaid, and that a debt is thereby created, and that such company is indebted in the amount appearing t…
SDCL § 10-38-12 Judgment for taxes, penalties and costs
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If on the trial of the action it shall be found that such company is so indebted, judgment shall be rendered in favor of the treasurer prosecuting such action for the taxes, penalties, and costs as in other actions. Source: SL 1915, ch 100 , § 46; SL 1917, ch 120 , § 11; SL 1917,…
SDCL § 10-38-13 Defenses in action for collection of taxes--Reassessment ordered by court
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The defendant may set up by way of answer any defense which it may have to the collection of such taxes. If the defendant claims the tax to be void, the court must in the action ascertain the just amount of the taxes due for the year it is claimed the taxes are delinquent, and if…
SDCL § 10-38-14 Secretary to redetermine tax when set aside by court
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If any tax assessment or tax assessed or levied originally and directly by the Department of Revenue is adjudged illegal and nonenforceable, or set aside by any court of competent jurisdiction, the secretary of revenue, whether any part of the taxes assessed or levied has been pa…
SDCL § 10-38-15 Information required by secretary for purpose of reassessment
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The secretary of revenue is hereby vested with authority to require any person or company whose property is sought to be reassessed and retaxed, to furnish such information and statistics in addition to that contained in its original return, as he may deem necessary to assist him…
SDCL § 10-38-16 Notice to taxpayer of time and place of reassessment
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Before making such reassessment and revaluation, the secretary of revenue shall give notice to the person or company making a return of property, by registered or certified mail, that he intends to reassess and revalue the property of such person or company and the time and place…
SDCL § 10-38-17 Reassessment as of original assessment date
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At the time and place specified in such notice, the secretary of revenue shall proceed to reassess and revalue such property. The ownership and valuation of the reassessment shall be as of the original assessment date, and shall be in the manner provided by law. Source: SL 1939, …
SDCL § 10-38-20 Rate of tax on reassessment--Interest from original delinquency date
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The tax upon such reassessment shall be computed and determined at the same tax rate as the original tax on said property for the year or years for which such reassessment was made. Any portion of the relevied tax that shall not have been paid prior to the date of delinquency of …
SDCL § 10-38-21 Repeated reassessments
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The power to reassess and to reascertain and redetermine the value of property and the taxes due thereon may be exercised as provided for in §§ 10-38-14 to 10-38-20 , inclusive, as often as may be necessary until the amount of taxes legally due from any such person or company or …
SDCL § 10-38-22 Reassessments subject to laws applicable to original assessment
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For the purpose of §§ 10-38-14 to 10-38-21 , inclusive, all the provisions of the laws of this state in respect to the original assessment and taxation of the properties of the class referred to in § 10-38-14 , shall apply to such reassessment and the levy and extension of taxes …
SDCL § 10-38-23 General tax laws applicable to collection of special assessments from utilities
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The provisions of this code relating to general taxes shall apply to the enforcement and collection of any delinquent special assessment against a public utility company, so far as such provisions are applicable, and wherever in this code reference is made to general taxes, the s…
SDCL § 10-38-24 Special assessment--Delinquent utility--Seizure and advertisement of property
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If any public utility company, subject to taxation pursuant to chapter 10-28 , 10-33 , or 10-35 shall neglect or refuse to pay any special assessment levied against such utility company, the county treasurer, city treasurer, or other officer charged with its collection, whenever …
SDCL § 10-38-25 Sale of utility property for special assessment
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If the special assessment or assessments for which such property is distrained, and the accrued costs thereon, are not paid before the day appointed for such sale, such treasurer shall proceed to sell such property at public auction, or so much thereof as shall be sufficient to p…