South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-35-3
Annual report required of companies--Date of filing
Official textsdlegislature.gov
It shall be the duty of the president, secretary, general manager, or superintendent of every light and power company, heating company, water company, and natural or artificial gas company doing business in this state, to furnish to the Department of Revenue, on or before April fifteenth each year, a report under oath, on the forms furnished and according to the instructions issued by the Department of Revenue, with reference to the property owned, leased, or controlled on December thirty-first of the calendar year preceding the year for which the report is made.
Source: view the official text
In this chapter (22 sections)
- 10-35-1 · Companies subject to tax
- 10-35-2 · Operating property assessed by department
- 10-35-3 · Annual report required of companies--Date of filing
- 10-35-4 · Information given in annual report on property within…
- 10-35-5 · Information given in annual report on property outside…
- 10-35-6 · Capitalization and financial data given in annual report
- 10-35-7 · Additional information given in annual report
- 10-35-8 · Addition to assessable value for failure to file annual report
- 10-35-9 · Date of annual assessment of property--Information…
- 10-35-10 · Valuation of power and pipelines--Application of property…
- 10-35-11 · Notice of assessment to company--Hearing
- 10-35-12 · Equalization and notice of assessments--Certification to…
- 10-35-13 · County commissioners' allocation of assessed valuations to…
- 10-35-14 · Map of lines filed with county auditor--Use in allocating…
- 10-35-15 · Collection of delinquent taxes
- 10-35-16 · Definition of terms
- 10-35-17 · Alternative annual tax on wind farm property and solar…
- 10-35-18 · Annual tax based on nameplate capacity of wind farm or solar…
- 10-35-19 · Annual tax on electricity produced by wind farm producing…
- 10-35-20 · Renewable facility tax fund
- 10-35-21 · Distributions from renewable facility tax fund
- 10-35-22 · 10-35-22. Repealed by SL 2015, ch 66, § 4, eff. Apr. 1, 2015