South Dakota Codified Laws > Title 10 > Chapter 36 – Taxation of Rural Electric Companies


§ 10-36-1	Companies subject to tax–Classification of personal property for taxation
§ 10-36-2	Types of property subject to taxation
§ 10-36-3	Definition of terms
§ 10-36-4	Map of lines in county filed with county auditor
§ 10-36-5	Annual report of electric energy subject to taxation apportioned to counties andschool districts
§ 10-36-6	Tax levied on electric energy delivered–Credit
§ 10-36-7	Determination and certification to county auditors of tax payable to counties andschool districts–Extension and certification to treasurer
§ 10-36-8	Time of payment of tax
§ 10-36-9	Penalty for delinquent payment–Collection by distress and sale
§ 10-36-10	Distribution of tax proceeds to school districts
§ 10-36-11	Tax in lieu of other tax on operating property–Sales and use taxes
§ 10-36-12	Municipal utilities exempt

Contract: A legal written agreement that becomes binding when signed.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2