South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-36-3

Definition of terms

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 connected by wires regardless of the number of circuits on a particular pole or poles;

# (3)

"Personal property," any property used or intended for use by a company in connection with the distribution or transmission of electric energy including all poles, wires, lines, transformers, meters, machinery, fixtures, and all attachments and appurtenances thereto;

# (4)

"Retail company," any company engaged in the distribution of retail electric energy for end user consumption principally in rural areas in South Dakota;

# (5)

"Rural area," any area not included within the boundaries of any municipality having a population in excess of fifteen hundred inhabitants or the assigned service area or areas of a rural electric cooperative determined pursuant to chapter 49-34A ;

# (6)

"Wholesale power supplier," any company engaged in the delivery of wholesale electric energy to another company for resale in South Dakota.

Last amended: Source: SL 1941, ch 363 , § 1; SDC Supp 1960, § 57.19B01; SL 1981, ch 94 , § 3; SL 1992, ch 60 , § 2; SL 2012, ch 66 , § 2.

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In this chapter (15 sections)

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