South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-36-2
Types of property subject to taxation
Official textsdlegislature.gov
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, machinery, fixtures, and all attachments and appurtenances thereto.
Source: view the official text
In this chapter (15 sections)
- 10-36-1 · Companies subject to tax--Classification of personal property…
- 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…
- 10-36-6 · Tax levied on electric energy delivered--Credit
- 10-36-7 · Determination and certification to county auditors of tax…
- 10-36-8 · Time of payment of tax
- 10-36-9 · Penalty for delinquent payment--Collection by distress and…
- 10-36-10 · Distribution of tax proceeds to school districts
- 10-36-11 · Tax in lieu of other tax on operating property--Sales and…
- 10-36-12 · Municipal utilities exempt
- 10-36A-1 · Property exempt from ad valorem tax
- 10-36A-2 · Maps of water lines filed with county auditors
- 10-36A-3 · 10-36A-3 to 10-36A-8. Repealed by SL 1983, ch 91, § 1